RAJALAKSHMI VETTRIVEL,NEW DELHI vs. ACIT, CHENNAI

In the result, all the six appeals of the assessee are dismissed

Bench: Shri Chandra Poojari

section 273B of the Income-tax Act, 1961, must necessarily have a relation to the failure on the part of the assessee to comply with the requirement of the law which he had failed to comply with. In the case of delay in compliance, the cause shown must be for the whole of the period of the delay

RAJALAKSHMI VETTRIVEL,NEW DELHI vs. ACIT, CHENNAI

In the result, all the six appeals of the assessee are dismissed

Bench: Shri Chandra Poojari

section 273B of the Income-tax Act, 1961, must necessarily have a relation to the failure on the part of the assessee to comply with the requirement of the law which he had failed to comply with. In the case of delay in compliance, the cause shown must be for the whole of the period of the delay

RAJALAKSHMI VETTRIVEL,NEW DELHI vs. ACIT, CHENNAI

In the result, all the six appeals of the assessee are dismissed

Bench: Shri Chandra Poojari

section 273B of the Income-tax Act, 1961, must necessarily have a relation to the failure on the part of the assessee to comply with the requirement of the law which he had failed to comply with. In the case of delay in compliance, the cause shown must be for the whole of the period of the delay

RAJALAKSHMI VETTRIVEL,NEW DELHI vs. ACIT, CHENNAI

In the result, all the six appeals of the assessee are dismissed

Bench: Shri Chandra Poojari

section 273B of the Income-tax Act, 1961, must necessarily have a relation to the failure on the part of the assessee to comply with the requirement of the law which he had failed to comply with. In the case of delay in compliance, the cause shown must be for the whole of the period of the delay

GOODWILL WEALTH MANAGEMENT PVT. LTD.,CHENNAI vs. ITO, CORPORATE WARD-2(3), CHENNAI

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

73, 1st Floor,\nTarana Complex, Guindy,\nChennai 600 032.\n[PAN: AAECG9766E]\n(अपीलार्थी/Appellant)\nअपीलार्थी की ओर से / Appellant by\nप्रत्यर्थी की ओर से/Respondent by\nसुनवाई की तारीख / Date of hearing\nघोषणा की तारीख /Date of Pronouncement\nVs. Income Tax Officer,\nCorporate Ward 2(3),\nChennai.\n(प्रत्यर्थी/Respondent)\nShri Raghav Rajeev Menon, Advocate\nShri R. Raghupathy, Addl

P.K.C.PRABHU,MADURAI vs. ASST. COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE-3, MADURAI

The appeal stands allowed in terms of our above order

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

condone the delay and proceed for adjudication of the appeal on merits. 3. The Ld. AR submitted that the exception as stated in Explanation-1 to Sec.43(5)(d) was applicable and reliance on the provisions of Sec. 73 was misconceived. The Ld. Sr. DR submitted that the provisions of Sec.73 were applicable to the facts of the case

C.K.AIRTECH PVT LTD,HOSUR vs. ITO,TDS,CIRCLE-1, HOSUR

In the result, all the appeals filed by the assessee are allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.284-286/Chny/2021 िनधा"रण वष" /Assessment Years: 2013-14 To 2015-16 M/S. C.K. Airtech India Pvt. Ltd., V. The Asst. Commissioner- D-7, Vi Phase, Sidco Industrial Of Income Tax, Estate, Circle-1, Hosur – 635 126. Hosur [Pan: Aabcc 2664 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.T. Vasudevan, Adv. ""यथ" क" ओर से /Respondent By : Mr. Ar.V.Sreenivasan, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 24.02.2022 घोषणा क" तारीख /Date Of Pronouncement : 24.02.2022

73 days, we are of the considered view that reasons given by assessee for not filing the appeals within the time allowed under the Act comes under reasonable cause as provided under the Act for condonation of delay of 33 days and hence, delay in filing of above appeals are condoned and appeals filed by the assessee are admitted

C.K.AIRTECH INDIA PVT LTD,HOSUR vs. ITO,TDS,CIRCLE-1, HOSUR

In the result, all the appeals filed by the assessee are allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.284-286/Chny/2021 िनधा"रण वष" /Assessment Years: 2013-14 To 2015-16 M/S. C.K. Airtech India Pvt. Ltd., V. The Asst. Commissioner- D-7, Vi Phase, Sidco Industrial Of Income Tax, Estate, Circle-1, Hosur – 635 126. Hosur [Pan: Aabcc 2664 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.T. Vasudevan, Adv. ""यथ" क" ओर से /Respondent By : Mr. Ar.V.Sreenivasan, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 24.02.2022 घोषणा क" तारीख /Date Of Pronouncement : 24.02.2022

73 days, we are of the considered view that reasons given by assessee for not filing the appeals within the time allowed under the Act comes under reasonable cause as provided under the Act for condonation of delay of 33 days and hence, delay in filing of above appeals are condoned and appeals filed by the assessee are admitted

C.K.AIRTECH INDIA PVT LTD,HOSUR vs. ITO,TDS,CIRCLE-I, HOSUR

In the result, all the appeals filed by the assessee are allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.284-286/Chny/2021 िनधा"रण वष" /Assessment Years: 2013-14 To 2015-16 M/S. C.K. Airtech India Pvt. Ltd., V. The Asst. Commissioner- D-7, Vi Phase, Sidco Industrial Of Income Tax, Estate, Circle-1, Hosur – 635 126. Hosur [Pan: Aabcc 2664 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.T. Vasudevan, Adv. ""यथ" क" ओर से /Respondent By : Mr. Ar.V.Sreenivasan, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 24.02.2022 घोषणा क" तारीख /Date Of Pronouncement : 24.02.2022

73 days, we are of the considered view that reasons given by assessee for not filing the appeals within the time allowed under the Act comes under reasonable cause as provided under the Act for condonation of delay of 33 days and hence, delay in filing of above appeals are condoned and appeals filed by the assessee are admitted

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

In the result, the appeal of the assessee stands allowed

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.

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

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

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

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

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

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

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

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

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

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

THE VILLUPURAM DISTRICT CONSUMER COOPERATIVE WHOLESALE STORES LTD.,,VILLUPURAM vs. ACIT, , VILLUPURAM

In the result, the appeals filed by the Revenue & Assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.: 01 & 02/Chny/2021 िनधा"रण वष" /Assessment Years: 2011-12 & 2012–13 The Acit, The Villupuram District Circle-1, V. Consumer Co-Operative Cuddalore Wholesale Stores Ltd., No.20, Poonthamalli Street, Villupuram – 605 602. Pan: Aabat 1251G (अपीलाथ"/Appellant) (""यथ"/Respondent) & C.O. Nos.: 04 & 05/Chny/2022 (In I.T.A. Nos. 01 & 02/Chny/2021) िनधा"रण वष" /Assessment Years: 2011-12 & 2012 – 13 The Villupuram District The Acit, Consumer Co-Operative V. Circle-1, Wholesale Stores Ltd., Cuddalore No.20, Poonthamalli Street, Villupuram – 605 602. Pan: Aabat 1251G (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.: 667/Chny/2020 िनधा"रण वष" /Assessment Year: 2016-17 The Villupuram District The Acit, Consumer Co-Operative V. Villupuram Circle, Wholesale Stores Ltd., Villupuram No.20, Poonthamalli Street, Villupuram – 605 602. Pan: Aabat 1251G (अपीलाथ"/Appellant) (""यथ"/Respondent)

73 days but assessee has not filed any condonation petition. The ld.AR stated at bar that this delay has occurred only during Covid-19 pandemic and the Hon’ble Supreme Court in Miscellaneous Application No.665 of 5 I.T.A. Nos.667/Chny/2020, 01 & 02/Chny/2021 & C.O Nos.04 & 05/Chny/2022 2021 vide order dated 23.03.2020 has given directions that the delay are to be condoned during

DCIT CORPORATE CIRCLE 2(1), CHENNAI vs. FIXIT PVT. LTD., CHENNAI

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

Bench: Shri N.R.S. Ganesan & Shri Abraham P.George

Delay is condoned and appeal admitted. 2. Revenue assails an order dated 19.09.2017 of CIT(A)-6, Chennai. Out of the three grounds taken by the Revenue, Ground Nos.1 & 3 are general needing no adjudication. Through its Ground No.2, grievance raised by the Department is on the deletion of an addition for share of loss from two firms, made

ACIT, TRICHY vs. JENNYS HOTEL PVT. LTD., TRICHY

In the result the appeal of the Revenue for the assessment year 2003-04 is allowed and the cross objection of the assessee is dismissed

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

condone the delay of 673 days in filing the cross objections by the assessee and proceed to hear the appeal on merits. 4. Assessment year 2003-04:- A) Revenue’s Appeal:- The only issue which arises in the appeal for our consideration is that the Ld.CIT(A) has erred in excluding the CO Nos.72, 73, 112,113 & 114/Mds/2014 & 132/Mds/2015 interest

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC,-TDS, , GHAZIABAD

In the result, the appeals in ITA No

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

condonation of delay. Considering assessee’s submissions, Ld. CIT(A) held as under: - 4.1.1 The appeal is filed beyond prescribed time, with almost 7 years delay and liable to be rejected on that basis itself. However, it is being decided on merits.” ITA No.328 to 351/Chny/2023 No other findings have been rendered in the impugned order on delay. Upon perusal