SYED NAZAAR SYED FAYAZ,ERODE vs. ITO,WARD-1(4), ERODE

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.176/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 Syed Nazaar Syed Fayaz, Vs. The Income Tax Officer, 11-May, Nazeeb Khan Street, Ward 1(4), Thalavadi, Sathyamangalam, Erode. Erode 638 461, Tamil Nadu. [Pan:Doqps4080R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 04.07.2023 घोषणा की तारीख /Date Of Pronouncement : 07.07.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Dated 06.09.2022 Relevant To The Assessment Year 2017-18 Passed Under Section 154 Of The Income Tax Act, 1961 [“Act” In Short].

disallowed. However, the cash deposit during demonetization period i.e., on 10.11.2016 of ₹.3,50,000/- has been disallowed by the Assessing

SHAMIMULLAH,RANIPET vs. ITO, NCW-11(2), CHENNAI

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

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

demonetization] and disallowance u/s.40A(3) of the Act to the tune of ₹35,34,239/- since the assessee has made

SOUNDARAPANDIAN EDISON AMAL RAJ,SALIGRAMAM vs. DCIT NON CORPORATE CIRCLE 1(8), CHENNAI

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

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1314/Chny/2023 िनधा"रण वष" /Assessment Year: 2017-18 Soundarapandian Edison Amal The Dy. Commissioner Of Raj, Vs. Income Tax, 17/9, Pillyar Koil Street, Non Corporate Circle-8(1), Gandhi Nagar, Saligramam, Chennai. Chennai – 600 093. [Pan: Aahpe-7232-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Viswanathan, Advocate ""यथ" क" ओर से /Respondent By : Shri Arv Srinivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 23.04.2024 घोषणा क" तारीख /Date Of Pronouncement : 30.04.2024

demonetization period. 3.1 The Ld CIT(A) and Ld AO further grossly erred in not considering the cash deposits during the entire year and disallowing

GOVINDARAJAN ALLAM BALA,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 1(2), CHENNAI, 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.1272/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 Govindarajan Allam Bala, Vs. The Income Tax Officer, New No. 149, 2Nd Floor, Non Corporate Ward 1(2), Kodambakkam High Road, Chennai. T. Nagar, Chennai 600 017. [Pan:Aftpg2676Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri M. Rajesh, Advocate ""थ" की ओर से/Respondent By : Ms. V. Supraja, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.07.2025 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 Assessee Is Directed Against The Order Dated 29.03.2023 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 701 Days. The Assessee Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit

demonetization period should not be disallowance 3 I.T.A. No.1272/Chny/25 under section 69 of the Act. The reply filed by the assessee

MRS. RANIAMMAL SUBRAMANIAM,CHENNAI vs. ITO NON CORP. WARD 10(5), CHENNAI

In the result, the appeal filed by the assessee is partly-allowed

Bench: Shri Mahavir Singhand Shri Jagadish

demonetization period, he estimated the disallowance at 50% and thereby, restricted the addition at Rs.8,76,500/- as against made

INCOME TAX OFFICER, CHENNAI vs. EXCEL MARITIME AND LOGISTICS PRIVATE LIMITED, CHENNAI

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri Jagadish

demonetization period of Rs.61,17,000/- and (ii) disallowance of reimbursement expenditure of Rs.1,07,24,039/-. 3. The brief

PARAPPATTU P A C C S LTD Y 58,KANYAKUMARI vs. THE INCOME TAX OFFICER, WARD 1 NAGERCOIL, NAGERCOIL

In the result, the appeal of the assessee is dismissed

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.141/Chny/2025 Assessment Years: 2019-20 Parappattu Paccs Ltd Y 58, The Income Tax Officer, No.11-65/3, Alvaar Nagar, Ward-1, Manavalakurichi S.O, Nagercoil. Kalkulam, Kanyakumari, Tamil Nadu-629 252. [Pan : Aabtp9691H] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.M.Karunandham, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोषणा की तारीख /Date Of Pronouncement : 18.07.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

demonetization period u/s 69A r.w.s. 115BBE. The Ld.AO further made disallowance of Rs.16,87,101 u/s 80P of the Act. It was stated

M/S. ISWARYA HEALTH CARE,CHENNAI vs. ACIT, NON COP CIRCLE-2, COIMBATORE

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.447/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 M/S. Iswarya Health Care, Vs. The Assistant Commissioner Of 12, 1St Main Road, Kasthurbai Nagar, Income Tax, Adyar, Chennai 600 020. Non Corporate Circle 2, Coimbatore. [Pan:Aadfi8643L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T.S. Lakshmi Venkataraman, C.A. ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 01.03.2023 घोषणा की तारीख /Date Of Pronouncement : 08.03.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 29.04.2022 Relevant To The Assessment Year 2017-18. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2017-18 On 27. 10.2017 Declaring A Total Income Of ₹.8,83,76,930/-. The Return Filed By The Assessee Was Selected

demonetization period in SBN, the ld. CIT(A) [NFAC] confirmed the disallowance made by the Assessing Officer. Before the ITAT

SELVAN NIRMALA,SALEM vs. ACIT, CIRCLE-1,, HOSUR

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

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 3109/Chny/2024 ननिाजरण वर्ज / Assessment Year: 2017-18 Selvan Nirmala, Acit Shop No.6, Dddc Building, V. Circle -1, Sub-Jail Road, Maruthi Nagar, Krishnagiri- 636 007. Hosur – 635 109. [Pan: Aeapn-6574-Q] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Mr. S. Bhupendran, Advocate प्रत्यथी की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 24.02.2025 घोर्णा की तारीख/Date Of Pronouncement : 11.03.2025

demonetization period which is a :-2-: ITA. No: 3109/Chny/2024 factual error committed by Assessing Officer and against the law. b) The ld.CIT(A) has erred in confirming the disallowance

KAMARAJ SELVARAJ,CHENNAI vs. INCOME TAX OFFICE, NCW-19(3), CHENNAI

In the result the appeal of the assessee is allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA (Accountant Member)

demonetization period as unexplained investment under section 69 of the Act and disallowed the expenses towards payments made towards salary

THOMASKATACHAMANI DANIEL RAJ,CHENNAI vs. ITO, NCW-15(1),, CHENNAI

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

disallowed by the AO @10%], (ii) confirmation of Specified Bank Notes (SBNs) deposited during demonetization period to the tune of Rs.3

VIDHIYASEKARAN PRADEEP MALLIRAJ,MADURAI vs. ITO,NON CORP WARD-1(6), MADURAI

In the result, the appeal stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

disallowance u/s 40(a)(ia) as well as by confirmation of addition of cash deposits during demonetization period. The assessee

BALAJI BUILDERS,,TIRUCHIRAPALLI vs. ITO, CIRCLE-1(1), TRICHY

In the result, the appeal of assessee is partly allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

demonetization period, erred in expanding the jurisdiction to make addition of Rs.97,20,000/- as unexplained credit and disallowed he business

TAMILNADU TOURISM DEVELOPMENT CORPORATION LIMITED,CHENNAI vs. DCIT, CORPORATE CIRCLE-3(1), CHENNAI

In the result, the appeal filed by the assessee is partly allowed

demonetization can be treated as unexplained income under Section 69 when the source is explained. 2. Whether the disallowance of employee

KARUPPUSAMY THANGAVELU,COIMBATOREE vs. ACIT, NCC-4,, COIMBATORE

The appeal stands allowed for statistical purposes

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1677/Chny/2024 (िनधा*रणवष* / Assessment Year: 2017-18) Shri Karuppasamy Thangavelu Acit बनाम/ 22/A, Siruvani Main Road, Non-Corporate Circle-4, Vs. Madampatti, Coimbatore-641 010. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Afspt-3975-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Girish Kumar (Advocate) - Ld.Ar " थ"कीओरसे/Respondent By : Dr. Samuel Pitta (Jcit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 21-08-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-09-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

demonetization period from 09-11-2016 to 30-12-2016 in various bank accounts. The agricultural income was also disallowed

BENAZIR BEGAUM,ARIYALUR vs. DCIT, CIRCLE-1(1), TRICHY

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

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.2470/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017-2018) Benazir Begaum, Vs. The Deputy Commissioner Of 21,Jjubair Indane Gas Suppliers, Income Tax, G.H. Road, Circle 1(1) Ariyalur Trichy Ariyalur Dist. 621 704. [Pan: Apppb 6037G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri T. Vasudevan, Advocate ""यथ" क" ओर से /Respondent By : Ms. Kavitha, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 21.11.2024 घोषणा क" तार"ख /Date Of Pronouncement : 25.11.2024 आदेश / O R D E R Per Manu Kumar Giri ()

demonetization period as Unexplained money u/s.69A r.w.s115BBE of the Act and part of the expenses of Rs. 8,64,271/- being not substantiated by the assessee were disallowed

CHANDRAKUMARI,CHENNAI vs. ITO NON CORPORATE WARD -3(1), CHENNAI

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.291/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 Chandrakumari, Vs. The Income Tax Officer, New No. 66, Old No. 142, Non Corporate Ward 3(1), Eldams Road, Teynampet, Chennai. Chennai 600 018. [Pan:Aelpc0455J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Girish Kumar, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 10.11.2023 घोषणा की तारीख /Date Of Pronouncement : 10.11.2023 आदेश /O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Dated 06.01.2023 Relevant To The Assessment Year 2017-18. Vide Order In M.P. No. 133/Chny/2023 Dated 10.11.2023, The Captioned Appeal Order Dated 14.07.2022 Has Been Recalled & Restored For Fresh Adjudication For Rectifying The Mistake Apparent In The Order.

demonetization period. On appeal, the ld. CIT(A) confirmed the addition. 3. On further appeal before the Tribunal, vide order dated 14.07.2023, the disallowance

BALAKRISHNAN RUKMANI,KRISHNAGIRI vs. ACIT,CIRCLE-1, HOSUR

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.648/Chny/2023 िनधा"रण वष" /Assessment Year: 2017-18 Mrs.Bala Krishnan Rukmani, V. The Asst. Commissioner- No.259, Salem Main Road, Of Income Tax, Krishnagiri-635 001. Circle-I, Hosur. [Pan: Aftpr 6095 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.T.S.Lakshmi – Venkataraman, Fca ""यथ" क" ओर से /Respondent By : Mr. Ar.V.Sreenivasan, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 26.06.2023 घोषणा क" तारीख /Date Of Pronouncement : 28.06.2023

demonetization period. The AO has accepted cash deposits in SBNs up to 05.12.2016, however, the small balance amount of Rs.63,500/- has been disallowed