BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

539 results for “condonation of delay”+ Section 69clear

Sorted by relevance

Chennai539Mumbai448Delhi395Kolkata353Hyderabad317Pune285Ahmedabad249Jaipur199Bangalore158Karnataka128Surat94Chandigarh93Visakhapatnam92Amritsar89Indore73Cuttack52Nagpur40Calcutta40Lucknow38Rajkot36Cochin32Raipur30Patna28Kerala18Jodhpur17Allahabad15Agra14Dehradun13SC13Telangana11Guwahati10Varanasi9Jabalpur9Panaji6Orissa5Ranchi4Andhra Pradesh2Rajasthan1Punjab & Haryana1

Key Topics

Addition to Income57Section 153A38Section 143(3)36Section 14830Condonation of Delay25Disallowance24Section 14723Section 40A(3)20Section 234E

JAGATHESH,CHENNAI vs. AACIT, NCC-11(1), CHENNAI

In the result the appeal of the assessee in ITA No

ITA 1565/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT
Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197

Showing 1–20 of 539 · Page 1 of 27

...
18
Cash Deposit17
Section 69A16
Section 6916
Section 271A
Section 69A

condoning the delay in filing the appeal belatedly before the Ld.CIT(A). 21. Now coming to the other issues in the case, the assessee has raised the following: 1. That no fresh tangible material was available before the AO for issue of notice u/s.148 of the Act. 2. That the notice issued u/s.148 of the Act by the Jurisdictional Assessing

JAGATHESH,CHENNAI vs. ACIT, NCC-1(1), CHENNAI

In the result the appeal of the assessee in ITA No

ITA 1566/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT
Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197Section 271ASection 69A

condoning the delay in filing the appeal belatedly before the Ld.CIT(A). 21. Now coming to the other issues in the case, the assessee has raised the following: 1. That no fresh tangible material was available before the AO for issue of notice u/s.148 of the Act. 2. That the notice issued u/s.148 of the Act by the Jurisdictional Assessing

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5 (1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1477/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1497/CHNY/2017[2011-12]Status: DisposedITAT Chennai03 Jul 2024AY 2011-12

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1498/CHNY/2017[2012-13]Status: DisposedITAT Chennai03 Jul 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 2815/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Jul 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

RANE ENGINE VALVE LTD,CHENNAI vs. DCIT CORPORATE CIRCLE-5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 885/CHNY/2020[2015-16]Status: DisposedITAT Chennai03 Jul 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

DCIT, CHENNAI vs. JAGATHRAKSKAN SRINISHA, CHENNAI

In the result, the appeals filed by the Revenue in I

ITA 1253/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Nov 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 1253, 1264 & 1271/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 Dcit, Central Circle -2(3), Chennai. (अपीलार्थी/Appellant) Vs. Jagathrakshakan Srinisha, 1St Main Road, Adyar, Besant Nagar, Chennai - 600 020. Tamil Nadu. [Pan: Abfps-1422-E] (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri. B. Ramakrishnan, Fca & Shri. Shrenik Chordia, Ca. राजस्व की ओर से / Revenue By : Shri. C.N. Bipin, C.I.T. सुनवाई की तारीख /Date Of Hearing : 07.11.2025 घोषणा की तारीख/Date Of Pronouncement : 18.11.2025 आदेश /Order Per S.R.Raghunatha, Am: The Present Appeal Is Preferred By The Revenue Against The Order Dated 06.02.2025 Passed By The Commissioner Of Income Tax (Appeals)-19 (Hereinafter Referred To As Ld.Cit(A), Chennai, In Respect Of The Assessment Order Dated 01.03.2019 Passed By The Deputy Commissioner Of Income Tax, Central Circle -2(3) (Hereinafter Referred To As Ao) For The Assessment Year 2017-18 (Hereinafter Referred To As The Impugned Assessment Year) U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act). :-2-:

For Appellant: Shri. B. Ramakrishnan, FCA &For Respondent: Shri. C.N. Bipin, C.I.T
Section 131Section 132Section 143(3)Section 154Section 270A

condone the delay and the appeal is admitted for adjudication on merits. Appeal in respect of the assessment order dated 01.03.2019 in ITA No.:1271/Chny/2025: 3. The brief facts of the case are as follows: The assessee is an individual and is the daughter of Shri. S.Jagathrakshakan. A search was conducted u/s.132 of the Act, in the premises of Shri.Jagathrakshakan

SHANMUGASUNDARAM VENKATACHALAPATHY,TIRUNELVELI, TAMILNADU vs. INCOME TAX OFFICER, WARD 4, TIRUNELVELI, TIRUNELVELI

In the result, grounds of appeal raised

ITA 2056/CHNY/2024[2017-18]Status: HeardITAT Chennai26 Sept 2025AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Shri Ratnesh Nandan Sahayshri Shanmugasundaram I.T.O., Venkatachalapathy, Vs. Ward-4, C/O-Durv & Associates Llp, No. Tirunelveli. 10/80, Avm Avenue 3Rd Street, Virugambakkam, Chennai-600092 (Tamil Nadu) Pan No. Acapv 3414 B Appellant/ Assessee Respondent/ Revenue

Section 115BSection 143(2)Section 143(3)Section 147Section 234ASection 250Section 56(2)(vii)Section 69

section 69 of the Act.” 3. At the outset of hearing, we found from perusal of record that there is a delay of 209 days in filing this appeal before the Tribunal for which, the assessee has filed an application for the condonation

KELLER (M) SDN BHD,CHENNAI vs. DCIT INTL TAX 1(2), CHENNAI, CHENNAI

In the result, the appeal of the assessee stands allowed

ITA 1319/CHNY/2023[2018-19]Status: DisposedITAT Chennai28 Aug 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1319/Chny/2023 (िनधा"रणवष" / Assessment Year: 2018-2019) Vs. The Deputy Commissioner Of Keller (M) Sdn Bhd, Income Tax, 7Th Floor, Centennial Square, International Taxation 1(2) No.6A, Dr. Ambedkar Road, Chennai. Kodambakkam, Chennai 600 024. [Pan: Aagck 8014M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Ashik Shah, C.A. ""यथ" क" ओर से /Respondent By : Shri. Nilay Baran Som, Irs, Cit.

For Appellant: Shri. Ashik Shah, C.AFor Respondent: Shri. Nilay Baran Som, IRS, CIT
Section 133(6)Section 139Section 143(3)Section 147Section 154Section 239Section 263

condonation of delay 1 filed before the CBDT 1.1. Form 26AS of the Appellant for AY 2018-19 5 1.2. Form 26AS of the Appellant for AY 2019-20 9 1.3. Tax Audit Report in Form 3CA and 3CD of the Appellant 13 for AY 2018-19 1.4. Tax Audit Report in Form 3CA and 3CD of the Appellant

UMAMAHESWARI,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

The appeal of the assessee is allowed

ITA 2033/CHNY/2025[2017-18]Status: DisposedITAT Chennai13 Feb 2026AY 2017-18

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2033/Chny/2025 िनधा$रण वष$ /Assessment Year: 2017-18

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 115BSection 147Section 250Section 69A

condoned a delay of 677 days. 4. The ld. AR submitted that the short legal issue arising for consideration is whether an addition made u/s. 69 of the Act purportedly on the basis of a declaration made under the IDS is sustainable when the statutory acknowledgement in Form-2 was never issued/served on the assessee. The Ld. AR further submitted

MR. N. NACHIMUTHU,SALEM vs. ITO, SALEM

In the result, the appeal of the assessee is partly allowed

ITA 2840/CHNY/2016[2011-12]Status: DisposedITAT Chennai25 Jan 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri Duvvuru R.L Reddy

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Ms. Supriya Pal, JCIT
Section 221Section 69

condoning the delay. 4. In this case on our hand, the issue arises for consideration of merit is with regard to addition towards unexplained investment under Section 69

KATHIR KAMAN JEWELS PVT. LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(1), CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 17/CHNY/2025[2011-12]Status: DisposedITAT Chennai23 Jul 2025AY 2011-12

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.17, 18, 19 & 20/Chny/2025 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2015-16 & 2016-17 Kathir Kaman Jewels Pvt. Ltd., Vs. The Deputy Commissioner Of New No. 40 (Old No. 23), Sarojini Income Tax, Street, T. Nagar, Chennai 600 017. Central Circle 3(1) Chennai. [Pan:Aacck4534C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Banusekar, Advocate & Shri H. Yeshwanth Kumar, Advocate ""थ" की ओर से/Respondent By : Shri C.N. Bipin, Cit सुनवाई की तारीख/ Date Of Hearing : 24.06.2025 घोषणा की तारीख /Date Of Pronouncement : 23.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 17.10.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals) – 20, Chennai For The Assessment Years 2011-12, 2012-13, 2015-16 & 2016-17. 2. Since Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To 2

For Appellant: Shri T. Banusekar, Advocate &For Respondent: Shri C.N. Bipin, CIT
Section 132Section 132(4)Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153C

delay is condoned and admitted the appeal for adjudication. 5. The assessee raised 12 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in confirming the addition made by the Assessing Officer towards undisclosed income by concluding the assessment under section 143(3) r.w.s. 153C of the Income

KATHIR KAMAN JEWELS PVT. LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(1), CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 18/CHNY/2025[2012-13]Status: DisposedITAT Chennai23 Jul 2025AY 2012-13

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.17, 18, 19 & 20/Chny/2025 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2015-16 & 2016-17 Kathir Kaman Jewels Pvt. Ltd., Vs. The Deputy Commissioner Of New No. 40 (Old No. 23), Sarojini Income Tax, Street, T. Nagar, Chennai 600 017. Central Circle 3(1) Chennai. [Pan:Aacck4534C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Banusekar, Advocate & Shri H. Yeshwanth Kumar, Advocate ""थ" की ओर से/Respondent By : Shri C.N. Bipin, Cit सुनवाई की तारीख/ Date Of Hearing : 24.06.2025 घोषणा की तारीख /Date Of Pronouncement : 23.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 17.10.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals) – 20, Chennai For The Assessment Years 2011-12, 2012-13, 2015-16 & 2016-17. 2. Since Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To 2

For Appellant: Shri T. Banusekar, Advocate &For Respondent: Shri C.N. Bipin, CIT
Section 132Section 132(4)Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153C

delay is condoned and admitted the appeal for adjudication. 5. The assessee raised 12 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in confirming the addition made by the Assessing Officer towards undisclosed income by concluding the assessment under section 143(3) r.w.s. 153C of the Income

KATHIR KAMAN JEWELS PVT. LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(1), CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 19/CHNY/2025[2015-16]Status: DisposedITAT Chennai23 Jul 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.17, 18, 19 & 20/Chny/2025 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2015-16 & 2016-17 Kathir Kaman Jewels Pvt. Ltd., Vs. The Deputy Commissioner Of New No. 40 (Old No. 23), Sarojini Income Tax, Street, T. Nagar, Chennai 600 017. Central Circle 3(1) Chennai. [Pan:Aacck4534C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Banusekar, Advocate & Shri H. Yeshwanth Kumar, Advocate ""थ" की ओर से/Respondent By : Shri C.N. Bipin, Cit सुनवाई की तारीख/ Date Of Hearing : 24.06.2025 घोषणा की तारीख /Date Of Pronouncement : 23.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 17.10.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals) – 20, Chennai For The Assessment Years 2011-12, 2012-13, 2015-16 & 2016-17. 2. Since Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To 2

For Appellant: Shri T. Banusekar, Advocate &For Respondent: Shri C.N. Bipin, CIT
Section 132Section 132(4)Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153C

delay is condoned and admitted the appeal for adjudication. 5. The assessee raised 12 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in confirming the addition made by the Assessing Officer towards undisclosed income by concluding the assessment under section 143(3) r.w.s. 153C of the Income

KATHIR KAMAN JEWELS PVT. LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE -3(1), CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 20/CHNY/2025[2016-17]Status: DisposedITAT Chennai23 Jul 2025AY 2016-17

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.17, 18, 19 & 20/Chny/2025 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2015-16 & 2016-17 Kathir Kaman Jewels Pvt. Ltd., Vs. The Deputy Commissioner Of New No. 40 (Old No. 23), Sarojini Income Tax, Street, T. Nagar, Chennai 600 017. Central Circle 3(1) Chennai. [Pan:Aacck4534C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Banusekar, Advocate & Shri H. Yeshwanth Kumar, Advocate ""थ" की ओर से/Respondent By : Shri C.N. Bipin, Cit सुनवाई की तारीख/ Date Of Hearing : 24.06.2025 घोषणा की तारीख /Date Of Pronouncement : 23.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 17.10.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals) – 20, Chennai For The Assessment Years 2011-12, 2012-13, 2015-16 & 2016-17. 2. Since Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To 2

For Appellant: Shri T. Banusekar, Advocate &For Respondent: Shri C.N. Bipin, CIT
Section 132Section 132(4)Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153C

delay is condoned and admitted the appeal for adjudication. 5. The assessee raised 12 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in confirming the addition made by the Assessing Officer towards undisclosed income by concluding the assessment under section 143(3) r.w.s. 153C of the Income

SHREE M.T.K.TEXTILES PRIVATE LIMITED,CHENNAI vs. ACIT, TUTICORIN

The appeal of the assessee is allowed for statistical purposes

ITA 403/CHNY/2016[2011-12]Status: DisposedITAT Chennai24 Oct 2016AY 2011-12

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./Ita No.403/Mds/2016 "नधा"रण वष" / Assessment Year : 2011-12 M/S Shree M.T.K. Textiles Private Limited, The Assistant Commissioner Of C/O Shri T.N. Seetharaman, V. Income Tax, Advocate, Circle – 1, #384 (Old No.196), Lloyds Road, Tuticorin. Chennai - 600 086. Pan : Aahcs 2941 J (Appellant) (Respondent)

For Appellant: Shri R. Kumar, AdvocateFor Respondent: Shri Clement Ramesh Kumar, Addl. CIT
Section 119(2)(c)Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 80Section 80ASection 80I

delay is condoned and appeal is admitted. 3. The grounds raised by the assessee are as under:- (1) Commissioner (Appeals) erred in not acceding to the reasonable request to adjourn the appeal from October 2015 to December 2015 for the reason that the appellant’s representation to the Central Board of Direct Taxes to relax the requirements of Section 80AC

VIKRAM REDDY,CHENNAI vs. ITO, NCW-18(5), CHENNAI

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 310/CHNY/2025[2017-18]Status: DisposedITAT Chennai20 Mar 2025AY 2017-18

Bench: Shri George George K., Vice- & Shri S.R. Raghunathaआयकरअपीलसं./Ita Nos.: 310 & 311/Chny/2025 िनधा"रणवष" / Assessment Year: 2017-18 Vikram Reddy, Income Tax Officer, 202, Lotus Serviced Apartments Vs. Non Corporate Ward - 18(5), 15, Venkataraman Street, Chennai. Thiyagaraya Nagar, Chennai 600 017. [Pan: Aqzpv5520B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Ms. T.V. Muthu Abirami, Advocate : ""थ" की ओर से/Respondent By Shri A. Sasikumar, Cit : सुनवाई की तारीख/ Date Of Hearing 19.03.2025 : घोषणा की तारीख /Date Of Pronouncement : 20.03.2025 आदेश /O R D E R Per S. R. Raghunatha:

Section 142(1)Section 144Section 270ASection 69

69 of the Act vide his order under section 144 of the Act dated 29.11.2019. 4. The assessee carried the matter in appeal before the ld. CIT(A) with a delay of 660 days in filing the appeal. The assessee filed a condonation

VIKRAM REDDY,CHENNAI vs. ITO, NCW-18(5), CHENNAI

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 311/CHNY/2025[2017-18]Status: DisposedITAT Chennai20 Mar 2025AY 2017-18

Bench: Shri George George K., Vice- & Shri S.R. Raghunathaआयकरअपीलसं./Ita Nos.: 310 & 311/Chny/2025 िनधा"रणवष" / Assessment Year: 2017-18 Vikram Reddy, Income Tax Officer, 202, Lotus Serviced Apartments Vs. Non Corporate Ward - 18(5), 15, Venkataraman Street, Chennai. Thiyagaraya Nagar, Chennai 600 017. [Pan: Aqzpv5520B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Ms. T.V. Muthu Abirami, Advocate : ""थ" की ओर से/Respondent By Shri A. Sasikumar, Cit : सुनवाई की तारीख/ Date Of Hearing 19.03.2025 : घोषणा की तारीख /Date Of Pronouncement : 20.03.2025 आदेश /O R D E R Per S. R. Raghunatha:

Section 142(1)Section 144Section 270ASection 69

69 of the Act vide his order under section 144 of the Act dated 29.11.2019. 4. The assessee carried the matter in appeal before the ld. CIT(A) with a delay of 660 days in filing the appeal. The assessee filed a condonation

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGRAI SRI VIDYA MANDIR EDUCATIONAL TRUST, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 371/CHNY/2020[2012-13]Status: DisposedITAT Chennai10 Apr 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

69 or any other section, can be made in the absence of any incriminating material seized during search. In the written submissions filed before the CIT(A), reference has been made to quite a few judgments of various High Courts and also the ITAT orders, which have reiterated this principle of law. The assessee invites your good attention to Paras