ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY, TRICHY vs. KUMARASAMY RAMAKRISHNAN, KARUR

In the result, all the three appeals filed by the Revenue are dismissed

Bench: Shri Duvvuru Rl Reddy & Shri S. R. Raghunathaआयकर अपीलसं/.Ita Nos.:3315, 3316 & 3321/Chny/2024 िनधा"रण वष" / Assessment Years: 2019-20, 2020-21 & 2018-19

801A, it is prerequisite that the assessee has not formed the new business with machinery previously used. 2.5 The Ld. CIT (A) erred in not observing that, as per Explanation 2 to subsection 3 of 80IA, if the total value of used plant, machinery in the new business is less than 20% then clause ii) of section 80IA(3) will

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY, TRICHY vs. KUMARASAMY RAMAKRISHNAN, KARUR

Bench: Shri Duvvuru Rl Reddy & Shri S. R. Raghunathaआयकर अपीलसं/.Ita Nos.:3315, 3316 & 3321/Chny/2024 निर्धारण वर्ष / Assessment Years: 2019-20, 2020-21 & 2018-19 Assistant Commissioner Of Income Taxх, Central Circle -1, Trichy. (अपीलार्थी/Appellant) Vs. Shri Kumarasamy Ramakrishnan, Ramakrishna Poultry Farm, No.79, Main Road, Thalavapalayam, Karur, Tamil Nadu – 639 113. [Pan:Aagpr-3421-A] (प्रत्यर्थी/Respondent) अपीलार्थीकी ओरसे/Appellant By : Shri A. Sasikumar, Cit प्रत्यर्थीकी ओरसे/Respondent By : Shri.M.V.Prasad, C.A.& Shri.K.S.Rajendra Kumar, C.A. सुनवाईकीतारीख/Date Of Hearing : 27.03.2025 घोषणाकीतारीख/Date Of Pronouncement : 05.06.2025 आदेश / Order Per S. R. Raghunatha: These Three Appeals Filed By The Revenue Are Directed Against Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Chennai-19, Dated 07.10.2024, 04.10.2024 &04.10.2024And Pertain To Assessment Years 2019-20, 2020-21&2018-19 Respectively. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Filed By The Revenue Are Being Heard Together & Disposed Off, By This Consolidated Order. :-2-:

section 801A(3)(ii) based on the facts proved through the additional evidence. The AO did not agree with the legal contentions of the assesseethat no disallowance

DCIT, CHENNAI vs. SICAL LOGISTICS LTD., CHENNAI

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

ii) Structures are built under BOT or BOLT schemes and there is an agreement to transfer the structures to the said authority on the expiry of the time stipulated under the agreement. In the above circumstances, it is amply clear that the assessee has fulfilled various conditions laid down for the deduction claimed u/s 801A supported by various judgements pronounced

DCIT, CHENNAI vs. SICAL LOGISTICS LTD., CHENNAI

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

ii) Structures are built under BOT or BOLT schemes and there is an agreement to transfer the structures to the said authority on the expiry of the time stipulated under the agreement. In the above circumstances, it is amply clear that the assessee has fulfilled various conditions laid down for the deduction claimed u/s 801A supported by various judgements pronounced

DCIT, CHENNAI vs. SICAL LOGISTICS LTD., CHENNAI

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

ii) Structures are built under BOT or BOLT schemes and there is an agreement to transfer the structures to the said authority on the expiry of the time stipulated under the agreement. In the above circumstances, it is amply clear that the assessee has fulfilled various conditions laid down for the deduction claimed u/s 801A supported by various judgements pronounced

TURBO ENERGY PRIVATE LTD.,CHENNAI vs. ACIT LTU 1, CHENNAI

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

Bench: Shri Mahavir Singh & Dr. Dipak P. Ripoteआयकरअपीलसं./Ita No.957/Chny/2018 िनधा"रणवष"/Assessment Year: 2001-02 V. M/S.Turbo Energy Pvt. Ltd. The Asst. Commissioner- No.67, Chamiers Road, Of Income Tax, R.A.Puram, Large Tax Payer Unit-I, Chennai-600 028. Chennai. [Pan:Aaact 2916 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.Vikramvijayaraghavan, Adv. & Mr.Saroj Kumar Parida, Adv. ""यथ" क" ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit सुनवाईक"तारीख/Date Of Hearing : 24.08.2022 : घोषणाक"तारीख /Date Of Pronouncement 26.08.2022

ii) to sub section 3 of sec 801A does not apply to the appellant's new Industrial undertaking that was formed independently at Pulivalam and not by transfer of then existing plant and machinery at Sholingur. Hence the deduction claimed could not have been disallowed

C.E.S.ONYX PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.565, 566, 567 & 568/Chny/2020 निर्धारण वर्ष /Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 Ces Onyx Pvt. Ltd., 46-B, Iv Floor, Krishnan Complex, South Boag Road, T. Nagar, Chennai - 600 017. [Pan: Aabcc 1396D] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant By प्रत्यर्थी की ओर से / Respondent By The Asst. Commissioner Of Vs. Income Tax, Company Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) Shri G. Baskar, Shri I. Dinesh & Shri A.Sathaseelan, Advocates Shri P. Krishna Kumar, Jcit सुनवाई की तारीख /Date Of Hearing घोषणा की तारीख / Date Of Pronouncement : 12.09.2024 04.12.2024 Per Jagadish, A.M : आदेश / Order Aforesaid Four Appeals Filed By The Assessee For Assessment Years (Ays) 2004-05 To 2007-08 Arises Out Of The Orders Of Learned Commissioner Of Income Tax, Chennai-1 [Hereinafter “Cit(A)”] Dated 27.03.2009 & Ld. Cit(A)-4, Chennai Dated 30.01.2020.

disallowances made by A.O u/s. 801A(4) of the Act. 7. The Ld. AR before us has submitted that the agreement entered into with CoC, the municipal authority with M/s. CGEA Asia Holdings Pvt. Ltd. On the 26th November 1999 is a concession agreement and not a contract for executing any work therefore, the work cannot be treated as work

DCIT , COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED , ERODE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./I.T.A.Nos.333, 334 & 335/Chny/2021 & Ita No.847/Chny/2022 (निर्धारण वर्ष / Assessment Years: 2012-13, 2013-14, 2017-18 & 2016-17) Deputy Commissioner Of Income Tax, Central Circle-2, Coimbatore. (अपीलार्थी/Appellant) Vs M/S. Rpp Infra Projects Limited, Sf No.454, Ragupathynaickenpalayam, Erode-638 002. Pan :Aaacr-9307-E (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Appellant By प्रत्यर्थी की ओर से/Respondent By Mr. Shivanand K. Kalakeri, Cit Mr. N.Arjun Raj, Advocate सुनवाई की तारीख /Date Of Hearing घोषणा की तारीख / Date Of Pronouncement 25.02.2025 16.05.2025 आदेश / Order Per Bench: The Captioned Appeals Filed By The Revenue Are Directed Against Separate Orders Of The Ld. Ld. Commissioner Of Income Tax (Appeals)-18 / 19, Chennai [Cit(A)] Dated 24.02.2021 / 06.07.2022 For Assessment Years 2012-13, 2013-14, 2017-18 & 2016-17 Respectively. The Facts As Well As Issues Are Admittedly Identical In All These Years. For The Purpose Of Adjudication, Ay 2012-13 Has Been Taken To Be The Lead Year. 2. The Registry Has Noted Delay Of 127 Days In Filing Three Appeals For Ays 2012-13, 2013-14, 2017-18. Considering The Reasons Stated In The Affidavits By The Revenue, We Condone The Delay & Treat The Reasons As 'Sufficient Cause' & Admit These Appeals For Adjudication.

disallowance of deduction claimed u/s.80IA of the Act made by the assessing officer primarily on the ground that the assessee was merely executing works contracts and did not satisfy the conditions stipulated u/s.80IA(4), specifically stating that the assessee did not operate and maintain the infrastructure nor undertook development under BOT/BOOT models by holding as under: "4. It is noticed

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED, ERODE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./I.T.A.Nos.333, 334 & 335/Chny/2021 & Ita No.847/Chny/2022 (निर्धारण वर्ष / Assessment Years: 2012-13, 2013-14, 2017-18 & 2016-17) Deputy Commissioner Of Income Tax, Vs M/S. Rpp Infra Projects Central Circle-2, Coimbatore. (अपीलार्थी/Appellant) Limited, Sf No.454, Ragupathynaickenpalayam, Erode-638 002. Pan :Aaacr-9307-E (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे / Appellant By प्रत्यर्थीकीओरसे/Respondent By : Mr. Shivanand K. Kalakeri, Cit : Mr. N.Arjun Raj, Advocate सुनवाईकी तारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : 25.02.2025 : 16.05.2025 आदेश / Order Per Bench: The Captioned Appeals Filed By The Revenue Are Directed Against Separate Orders Of The Ld. Ld. Commissioner Of Income Tax (Appeals)-18 / 19, Chennai [Cit(A)] Dated 24.02.2021 / 06.07.2022 For Assessment Years 2012-13, 2013-14, 2017-18 & 2016-17 Respectively. The Facts As Well As Issues Are Admittedly Identical In All These Years. For The Purpose Of Adjudication, Ay 2012-13 Has Been Taken To Be The Lead Year. 2. The Registry Has Noted Delay Of 127 Days In Filing Three Appeals For Ays 2012-13, 2013-14, 2017-18. Considering The Reasons Stated In The Affidavits By The Revenue, We Condone The Delay & Treat The Reasons As 'Sufficient Cause' & Admit These Appeals For Adjudication.

disallowance of deduction claimed u/s.80IA of the Act made by the assessing officer primarily on the ground that the assessee was merely executing works contracts and did not satisfy the conditions stipulated u/s.80IA(4), specifically stating that the assessee did not operate and maintain the infrastructure nor undertook development under BOT/BOOT models by holding as under: "4. It is noticed

DEPUTY COMMISSIONER OF INCOME TAX, NUMGAMBAKKAM vs. JSR INFRA DEVELOPERS PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri Jagadish

801A of the Act was not made by the assesse in the original ITR filed by the assessee u/s 139(1) o filed by the assessee u/s 139(1) on 30.11.2016. The Ld.CIT(A) erred in allowing the appeal of the assessee ignoring the The Ld.CIT(A) erred in allowing the appeal of the assessee ignoring the The Ld.CIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, COIMBATORE vs. M/S. RP INFRA PROJECTS LIMITED, ERODE

In the result, all these four appeals filed by the Revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

disallowance of deduction claimed u/s.80IA of the Act made by the assessing officer primarily on the ground that the assessee was merely executing works contracts and did not satisfy the conditions stipulated u/s.80IA(4), under BOT/BOOT models by holding as under: “4. It is noticed that assessee has claimed deduction of Rs. 4,11,08,393/- under section 801A

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED, ERODE

In the result, all these four appeals filed by the Revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

disallowance of deduction claimed u/s.80IA of the Act made by the assessing officer primarily on the ground that the assessee was merely executing works contracts and did not satisfy the conditions stipulated u/s.80IA(4), under BOT/BOOT models by holding as under: “4. It is noticed that assessee has claimed deduction of Rs. 4,11,08,393/- under section 801A

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

II, Chennai. [PAN: AAACA 4651 L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./ITA No.1663/Chny/2024 िनधा"रण वष"/Assessment Year: 2019-20 v. The DCIT, M/s. Ashok Leyland Ltd., NCC-8, No.1, Sardar Patel Road, Chennai. Guindy, Chennai-600 032. [PAN: AAACA 4651 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee by : Mr.R. Vijayaraghavan, Advocate Department by : Ms.Ann Marry Baby, CIT : सुनवाईक

TITAN COMPANY LIMITED,HOSUR vs. ASSISTANT COMMISSIONER OF INCOME TAX - LTU 2 (IC), CHENNAI

In the result the appeal raised by the assessee is partly allowed

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1742/Chny/2024 निर्धारण वर्ा /Assessment Years: 2011-12 Titan Company Limited, Assistant Commissioner Of No.3, Sipcot Industrial Complex, Income Tax, Hosur, Krishnagiri, Ltu-2, Tamil Nadu-635126 Chennai [Pan: Aaact5131A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Abhay Kumar, C.A अपीलार्थी की ओर से/ Assessee By : Ms.Komali Krishna, Cit प्रत्यर्थी की ओर से /Revenue By सुनवाई की तारीख/Date Of Hearing : 10.09.2024 घोषणा की तारीख /Date Of Pronouncement : 04.12.2024

ii) of the Act for its newly established undertaking in a notified area of Pantnagar, Uttaranchal. The new undertaking had commenced its operation w.e.f 29.03.201 0, thus, AY 2010-11 was the initial assessment year. During FY 2009-10 (AY 2010-11), the said undertaking had incurred a loss of Rs. 2,12,94,977/-. The appellant in its submissions

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

3) r.w.s. 147, were as under: - 1. As per provisions of section 80AC, no deduction u/s 80IA shall be allowed unless the assessee furnishes a Return of Income for such Assessment Year on or before the due date of filing of return u/s 139 (1) of the Act. 2. The assessee has failed to enclose the certificate from the port

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

3) r.w.s. 147, were as under: - 1. As per provisions of section 80AC, no deduction u/s 80IA shall be allowed unless the assessee furnishes a Return of Income for such Assessment Year on or before the due date of filing of return u/s 139 (1) of the Act. 2. The assessee has failed to enclose the certificate from the port

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

3) r.w.s. 147, were as under: - 1. As per provisions of section 80AC, no deduction u/s 80IA shall be allowed unless the assessee furnishes a Return of Income for such Assessment Year on or before the due date of filing of return u/s 139 (1) of the Act. 2. The assessee has failed to enclose the certificate from the port

ST. JOHN FREIGHT SYSTEMS PVT. LTD.,,TUTUCORIN vs. DCIT, CC-1,, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

3) r.w.s. 147, were as under: - 1. As per provisions of section 80AC, no deduction u/s 80IA shall be allowed unless the assessee furnishes a Return of Income for such Assessment Year on or before the due date of filing of return u/s 139 (1) of the Act. 2. The assessee has failed to enclose the certificate from the port

ACIT LTU 2, CHENNAI vs. NLC INDIA LIMITED, NEYVELI

In the result, the appeals filed by the Revenue for both assessment years are dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 868 & 869/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Nlc India Ltd., The Dcit, (Formerly Known As Neyveli V. Company Circle Vi(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.: 952 & 953/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 The Dcit, M/S. Nlc India Ltd., Company Circle Vi(4), V. (Formerly Known As Neyveli Chennai. Lignite Corporation Ltd.), Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri Raghavan Ramabadran, Ca : राज"कीओरसे /Revenue By Shri G. Srinivasa Rao, Cit

3 I.T.A. Nos.868, 869, 952 & 953/CHNY/2018 II. The Learned AO and CIT(A) failed to appreciate the fact that the decision of Hon’ble Apex Court in the case of M/s Liberty India (317 ITR 218) is not applicable to the facts of the present case. III. Without prejudice to the above, the Learned CIT(A) erred in estimating only