DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

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

condone the delay and the\nappeal is admitted for adjudication on merits.\nAppeal in respect of the assessment order dated 01.03.2019 in ITA\nNo.:1271/Chny/2025:\n3. The brief facts of the case are as follows:\nThe assessee is an individual and is the daughter of Shri. S.Jagathrakshakan.\nA search was conducted u/s.132 of the Act, in the premises of Shri.Jagathrakshakan

DCIT, CHENNAI vs. JAGATHRAKSKAN SRINISHA, CHENNAI

condone the delay and the\nappeal is admitted for adjudication on merits.\nAppeal in respect of the assessment order dated 01.03.2019 in ITA\nNo.:1271/Chny/2025:\n3.\nThe brief facts of the case are as follows:\nThe assessee is an individual and is the daughter of Shri. S.Jagathrakshakan.\nA search was conducted u/s.132 of the Act, in the premises of Shri.Jagathrakshakan

INCOMETAX OFFICER, THRIUVALLUR vs. GT60 ARUNGULAM PRIMARY AGRI COOPERATIVE CREDIT SOCIETY, TIRUTTANI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.2781/Chny/2024 िनधा"रण वष"/Assessment Year: 2018-19 The Income Tax Officer, Vs. Gt60 Arungulam Primary Agri Ward 1, Cooperative Credit Society, Tiruvallur. No. 1, Periya Theru, Thumbikulam Village, Thalavedu Post & Taluk, Tiruvallur 631 212. [Pan: Aabag2568F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. R. Anita, Addl. Cit ""थ" की ओर से/Respondent By : Shri Malar Mannan, Advocate सुनवाई की तारीख/ Date Of Hearing : 02.06.2025 घोषणा की तारीख /Date Of Pronouncement : 17.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Revenue Is Directed Against The Order Dated 26.07.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2018-19. 2. We Find That This Appeal Is Filed With A Delay Of 24 Days. The Ito, Ward 1, Tiruvallur Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said

delay is condoned and admitted the appeal for adjudication. 3. The Appellant-Revenue raised 4 grounds of appeal amongst which, the only short point raised for our consideration as to whether the order of the ld. CIT(A) is justified in giving relief to the assessee considering the alleged additional evidence in the facts and circumstances of the case

SUNDARAM SANKAR ANAND,KARUR vs. ASSISTANT COMMISSIONER, COIMBATORE

In the result the appeals of the assessee are disposed of as below:

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 2850,2851,2852 & 2853/Chny/2024, 2910, 2911 & 2912/Chny/2024 धनिाारण वर्ा / Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Sundaram Sankar Anand, The Assistant Commissioner Of No.63-B-7, Mayanur, Vs Income Tax, M Kaspa Sandai Peatai, . Central Circle – 2, Coimbatore. Krishnarayapuram Taluk, Karur – 639 102 [Pan:Bvips-1149-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. V. Alagappa, C.A. प्रत्यथी की ओर से/Respondent By : Mr. M.Murali, Cit (Virtual) सुनवाई की तारीख/Date Of Hearing : 25.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 26.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

delay in filing the aforesaid appeals stands condoned, and the appeals are admitted for adjudication on merits. :-3-: ITA. Nos:2850 to 2853/Chny/2024, 2911 to 2913/Chny/2024 7. The brief facts of the case are that the assessee, an individual, is engaged in the business of executing civil contracts and is also a partner in certain partnership firms. A search

SUNDARAM SANKAR ANAND,KARUR vs. ASSISTANT COMMISSIONER, COIMBATORE

In the result the appeals of the assessee are disposed of as below:

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 2850,2851,2852 & 2853/Chny/2024, 2910, 2911 & 2912/Chny/2024 धनिाारण वर्ा / Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Sundaram Sankar Anand, The Assistant Commissioner Of No.63-B-7, Mayanur, Vs Income Tax, M Kaspa Sandai Peatai, . Central Circle – 2, Coimbatore. Krishnarayapuram Taluk, Karur – 639 102 [Pan:Bvips-1149-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. V. Alagappa, C.A. प्रत्यथी की ओर से/Respondent By : Mr. M.Murali, Cit (Virtual) सुनवाई की तारीख/Date Of Hearing : 25.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 26.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

delay in filing the aforesaid appeals stands condoned, and the appeals are admitted for adjudication on merits. :-3-: ITA. Nos:2850 to 2853/Chny/2024, 2911 to 2913/Chny/2024 7. The brief facts of the case are that the assessee, an individual, is engaged in the business of executing civil contracts and is also a partner in certain partnership firms. A search

SUNDARAM SANKAR ANAND,KARUR vs. ASSISTANT COMMISSIONER, COIMBATORE

In the result the appeals of the assessee are disposed of as below:

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 2850,2851,2852 & 2853/Chny/2024, 2910, 2911 & 2912/Chny/2024 धनिाारण वर्ा / Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Sundaram Sankar Anand, The Assistant Commissioner Of No.63-B-7, Mayanur, Vs Income Tax, M Kaspa Sandai Peatai, . Central Circle – 2, Coimbatore. Krishnarayapuram Taluk, Karur – 639 102 [Pan:Bvips-1149-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. V. Alagappa, C.A. प्रत्यथी की ओर से/Respondent By : Mr. M.Murali, Cit (Virtual) सुनवाई की तारीख/Date Of Hearing : 25.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 26.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

delay in filing the aforesaid appeals stands condoned, and the appeals are admitted for adjudication on merits. :-3-: ITA. Nos:2850 to 2853/Chny/2024, 2911 to 2913/Chny/2024 7. The brief facts of the case are that the assessee, an individual, is engaged in the business of executing civil contracts and is also a partner in certain partnership firms. A search

SUNDARAM SANKAR ANAND,KARUR vs. ASSISTANT COMMISSIONER, COIMBATORE

In the result the appeals of the assessee are disposed of as below:

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 2850,2851,2852 & 2853/Chny/2024, 2910, 2911 & 2912/Chny/2024 धनिाारण वर्ा / Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Sundaram Sankar Anand, The Assistant Commissioner Of No.63-B-7, Mayanur, Vs Income Tax, M Kaspa Sandai Peatai, . Central Circle – 2, Coimbatore. Krishnarayapuram Taluk, Karur – 639 102 [Pan:Bvips-1149-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. V. Alagappa, C.A. प्रत्यथी की ओर से/Respondent By : Mr. M.Murali, Cit (Virtual) सुनवाई की तारीख/Date Of Hearing : 25.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 26.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

delay in filing the aforesaid appeals stands condoned, and the appeals are admitted for adjudication on merits. :-3-: ITA. Nos:2850 to 2853/Chny/2024, 2911 to 2913/Chny/2024 7. The brief facts of the case are that the assessee, an individual, is engaged in the business of executing civil contracts and is also a partner in certain partnership firms. A search

SEERANGAN DEVARAJ,SALEM vs. DCIT, CENTRAL CIRCLE, SALEM

In the result, both the appeals filed by the Revenue in ITA

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

condone the delay and admit the appeals for adjudication. & ITA Nos.620 & 621/CHNY/2024 Assessee’s Appeals in ITA Nos.689 to 694 & 696/CHNY/2024 3. The first common issue in all these seven appeals of two different assessees is as regards to reopening of assessment. At the outset, the ld.counsel for the assessee stated that, he is not pressing this ground raised

SEERANGAN DEVARAJ,SALEM vs. DCIT, CENTRAL CIRCLE, SALEM

In the result, both the appeals filed by the Revenue in ITA

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

condone the delay and admit the appeals for adjudication. & ITA Nos.620 & 621/CHNY/2024 Assessee’s Appeals in ITA Nos.689 to 694 & 696/CHNY/2024 3. The first common issue in all these seven appeals of two different assessees is as regards to reopening of assessment. At the outset, the ld.counsel for the assessee stated that, he is not pressing this ground raised

DEPUTY COMMISSIONER OF INCOME TAX, SALEM vs. SEERANGAN DEVARAJ, SALEM

In the result, both the appeals filed by the Revenue in ITA

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

condone the delay and admit the appeals for adjudication. & ITA Nos.620 & 621/CHNY/2024 Assessee’s Appeals in ITA Nos.689 to 694 & 696/CHNY/2024 3. The first common issue in all these seven appeals of two different assessees is as regards to reopening of assessment. At the outset, the ld.counsel for the assessee stated that, he is not pressing this ground raised

DEPUTY COMMISSIONER OF INCOME TAX, SALEM vs. SEERANGAN DEVARAJ, SALEM

In the result, both the appeals filed by the Revenue in ITA

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

condone the delay and admit the appeals for adjudication. & ITA Nos.620 & 621/CHNY/2024 Assessee’s Appeals in ITA Nos.689 to 694 & 696/CHNY/2024 3. The first common issue in all these seven appeals of two different assessees is as regards to reopening of assessment. At the outset, the ld.counsel for the assessee stated that, he is not pressing this ground raised

SEERANGAN DEVARAJ,SALEM vs. DCIT, CENTRAL CIRCLE, SALEM

In the result, both the appeals filed by the Revenue in ITA

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

condone the delay and admit the appeals for adjudication. & ITA Nos.620 & 621/CHNY/2024 Assessee’s Appeals in ITA Nos.689 to 694 & 696/CHNY/2024 3. The first common issue in all these seven appeals of two different assessees is as regards to reopening of assessment. At the outset, the ld.counsel for the assessee stated that, he is not pressing this ground raised

DEVARAJ ELLAMMAL,SALEM vs. ITO WARD 1(6), SALEM

In the result, both the appeals filed by the Revenue in ITA

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

condone the delay and admit the appeals for adjudication. & ITA Nos.620 & 621/CHNY/2024 Assessee’s Appeals in ITA Nos.689 to 694 & 696/CHNY/2024 3. The first common issue in all these seven appeals of two different assessees is as regards to reopening of assessment. At the outset, the ld.counsel for the assessee stated that, he is not pressing this ground raised

SEERANGAN DEVARAJ,SALEM vs. DCIT, CENTRAL CIRCLE, SALEM

In the result, both the appeals filed by the Revenue in ITA

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

condone the delay and admit the appeals for adjudication. & ITA Nos.620 & 621/CHNY/2024 Assessee’s Appeals in ITA Nos.689 to 694 & 696/CHNY/2024 3. The first common issue in all these seven appeals of two different assessees is as regards to reopening of assessment. At the outset, the ld.counsel for the assessee stated that, he is not pressing this ground raised

SEERANGAN DEVARAJ,SALEM vs. DCIT, CENTRAL CIRCLE, SALEM

In the result, both the appeals filed by the Revenue in ITA

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

condone the delay and admit the appeals for adjudication. & ITA Nos.620 & 621/CHNY/2024 Assessee’s Appeals in ITA Nos.689 to 694 & 696/CHNY/2024 3. The first common issue in all these seven appeals of two different assessees is as regards to reopening of assessment. At the outset, the ld.counsel for the assessee stated that, he is not pressing this ground raised

DCIT CENTRAL CIRCLE 2(4), CHENNAI , CHENNAI vs. SHRI VIVEK PAPISETTY, CHENNAI

The appeal of the revenue stand dismissed

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.405/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) Dcit Shri Vivek Papisetty बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 2. Cross Objection No.19/Chny/2023 (In Ita No.405/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) बनाम/ Shri Vivek Papisetty Dcit No.17/184, Y Block, First Street, Vs. Central Circle-1(4) 6Th Main Road, Anna Nagar, Chennai. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Shri V. Nandakumar (Cit)- Ld. Dr !"थ"कीओरसे/ Assessee By : Shri Y. Sridhar (Fca)-Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 10-01-2024 घोषणाकीतारीख /Date Of Pronouncement : 02-04-2024 आदेश / O R D E R Per Bench 1.1 Aforesaid Appeal By Revenue For Assessment Year (Ay) 2015-16 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax

condone the delay and admit the cross-objections for adjudication on merits. 1.3 The grounds taken by the revenue read as under: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The Ld.CIT(A) erred in deleting the addition of Rs.5,49,45,783/- made towards cash

DCIT, COIMBATORE vs. SHRI R. BALACHANDIRAN, COIMBATORE

In the result, the appeal of the Revenue is dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकरअपीलसं./I.T.A.No.2728/Mds/2016 ("नधा"रणवष" / Assessment Year: 2013-14) Vs Shri R. Balachandiran, The Deputy Commissioner Of Income Tax, No.2/21, Govanur Central Circle – I, Naickenpalayam Post, Coimbatore – 641 018. Coimbatore – 641 020. Pan: Adapb8349N (अपीलाथ"/Appellant) (""यथ"/Respondent)

condone the delay of 2 days in filing the appeal by the Revenue and proceed to hear the case on merits. 3. The Revenue has raised several grounds in its appeal, however the crux of the issue is that the Revenue is aggrieved by the order of the Ld.CIT(A) who had erred in deleting the addition made

MR. RANGAL SATHIS KUMAR,CHENNAI vs. ITO, NCW-3(3), CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.2949/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 Mr. Rangan Sathis Kumar, Vs. The Income Tax Officer, No. 6, 4Th Cross Street, Ellaiamman Non Corporate Ward 3(3), Colony Vellala, Teynampet, Chennai. Chennai 600 086. [Pan:Bmvps9901E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri B. Ramakrishnan, F.C.A. ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 22.01.2025 घोषणा की तारीख /Date Of Pronouncement : 23.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 06.06.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2017-18. 2. We Find That This Appeal Is Filed With A Delay Of 81 Days. The Assessee Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit, We Find The Reasons Stated By The Assessee Are Bonafide, Which Really

delay is condoned and admitted the appeal for adjudication. 3. The assessee raised 3 grounds in his appeal and mainly challenged the exparte order of the ld. CIT(A) in confirming the addition made by the Assessing Officer. 4. Brief facts of the case are that the assessee filed his original return of income on 10.02.2018 admitting total income