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348 results for “house property”+ Condonation of Delayclear

Sorted by relevance

Mumbai439Chennai348Bangalore199Delhi192Jaipur125Pune109Hyderabad104Kolkata102Chandigarh88Ahmedabad76Indore30Patna27Visakhapatnam26Lucknow25Cochin22Nagpur19Calcutta18Surat15Cuttack13SC12Rajkot9Amritsar7Agra6Guwahati6Raipur6Allahabad4Telangana4Karnataka3Jodhpur2Orissa2Himachal Pradesh1Andhra Pradesh1Varanasi1Kerala1Panaji1Punjab & Haryana1Rajasthan1Jabalpur1

Key Topics

Section 143(3)73Section 14867Addition to Income57Section 14753Condonation of Delay37Section 5434Deduction30Section 26328Section 143(1)28House Property

THAJUNNISSA BEGUM ,CHENNAI vs. ITO,NON CORPORATE WARD -10(4), CHENNAI

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

ITA 196/CHNY/2022[2013-2014]Status: DisposedITAT Chennai28 Feb 2023AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 196/Chny/2022 िनधा"रण वष" / Assessment Year: 2013-14 Mrs. Thajunnissa Begum, Income Tax Officer, No. 3, Prasanna Vinayagar V. Non Corporate Ward -10(4), Kovil St., Chennai. 235, Poonamalle High Road, Chennai – 600 029. [Pan: Adcpt-2186-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई की तारीख/Date Of Hearing : 16.02.2023 घोषणा की तारीख/Date Of Pronouncement : 28.02.2023

For Appellant: Shri. Y. Sridhar, FCAFor Respondent: Shri. D. Hema Bhupal, JCIT
Section 54

condone the delay in filing appeal and admit appeal filed by the assessee for adjudication. 5. The assessee has raised the following grounds of appeal: “The order of the Commissioner of Income tax (Appeals)-12 Chennai dated 30/9/2019 is objected to on the following grounds of appeal Exemption under section 54/54F 1.The learned Commissioner (Appeals) erred in granting exemption under

Showing 1–20 of 348 · Page 1 of 18

...
26
Section 143(2)25
Limitation/Time-bar24

DCIT, CORPORATE CIRCLE - 1 (1),, CHENNAI vs. M/S. AMPA HOUSING DEVELOPMENT PVT. LTD.,, CHENNAI

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

ITA 2202/CHNY/2019[2011-12]Status: DisposedITAT Chennai23 Feb 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.2202, 2203, 2204 & 2205/Chny/2019 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Ampa Housing Development (P) Income Tax, Corporate Circle 1(1), Limited, No. 19, Raman Street, Chennai 600 034. T. Nagar, Chennai 600 017. [Pan:Aacca7430R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Dr. I.P. Roopa Jcit ""थ" की ओर से/Respondent By : Shri B. Ramakrishnan, Ca सुनवाई की तारीख/ Date Of Hearing : 06.01.2022 घोषणा की तारीख /Date Of Pronouncement : 23.02.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Chennai Dated 15.03.2019 Relevant To The Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15. The Only Common Effective Ground Raised By The Revenue For All The Assessment Years Relates To Apportioning The Intermingled Common Expenditure With Relation To Business Income & Let Out Property Income In The Ratio Of 50:50 Without Valid Basis.

For Appellant: Dr. I.P. Roopa JCITFor Respondent: Shri B. Ramakrishnan, CA

property income in the ratio of 50:50 without valid basis. 2 I.T.A. Nos. 2202-2205/Chny/19 2. All the appeals filed by the revenue are delayed by 35 days in filing the appeal before the Tribunal. The Revenue has filed a condonation petition in support of duly notarized affidavit to condone the delay. By referring to the condonation petition

DCIT, CORPORATE CIRCLE - 1 (1),, CHENNAI vs. M/S. AMPA HOUSING DEVELOPMENT PVT. LTD.,, CHENNAI

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

ITA 2204/CHNY/2019[2013-14]Status: DisposedITAT Chennai23 Feb 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.2202, 2203, 2204 & 2205/Chny/2019 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Ampa Housing Development (P) Income Tax, Corporate Circle 1(1), Limited, No. 19, Raman Street, Chennai 600 034. T. Nagar, Chennai 600 017. [Pan:Aacca7430R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Dr. I.P. Roopa Jcit ""थ" की ओर से/Respondent By : Shri B. Ramakrishnan, Ca सुनवाई की तारीख/ Date Of Hearing : 06.01.2022 घोषणा की तारीख /Date Of Pronouncement : 23.02.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Chennai Dated 15.03.2019 Relevant To The Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15. The Only Common Effective Ground Raised By The Revenue For All The Assessment Years Relates To Apportioning The Intermingled Common Expenditure With Relation To Business Income & Let Out Property Income In The Ratio Of 50:50 Without Valid Basis.

For Appellant: Dr. I.P. Roopa JCITFor Respondent: Shri B. Ramakrishnan, CA

property income in the ratio of 50:50 without valid basis. 2 I.T.A. Nos. 2202-2205/Chny/19 2. All the appeals filed by the revenue are delayed by 35 days in filing the appeal before the Tribunal. The Revenue has filed a condonation petition in support of duly notarized affidavit to condone the delay. By referring to the condonation petition

DCIT, CORPORATE CIRCLE - 1 (1),, CHENNAI vs. M/S. AMPA HOUSING DEVELOPMENT PVT. LTD.,, CHENNAI

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

ITA 2203/CHNY/2019[2012-13]Status: DisposedITAT Chennai23 Feb 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.2202, 2203, 2204 & 2205/Chny/2019 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Ampa Housing Development (P) Income Tax, Corporate Circle 1(1), Limited, No. 19, Raman Street, Chennai 600 034. T. Nagar, Chennai 600 017. [Pan:Aacca7430R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Dr. I.P. Roopa Jcit ""थ" की ओर से/Respondent By : Shri B. Ramakrishnan, Ca सुनवाई की तारीख/ Date Of Hearing : 06.01.2022 घोषणा की तारीख /Date Of Pronouncement : 23.02.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Chennai Dated 15.03.2019 Relevant To The Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15. The Only Common Effective Ground Raised By The Revenue For All The Assessment Years Relates To Apportioning The Intermingled Common Expenditure With Relation To Business Income & Let Out Property Income In The Ratio Of 50:50 Without Valid Basis.

For Appellant: Dr. I.P. Roopa JCITFor Respondent: Shri B. Ramakrishnan, CA

property income in the ratio of 50:50 without valid basis. 2 I.T.A. Nos. 2202-2205/Chny/19 2. All the appeals filed by the revenue are delayed by 35 days in filing the appeal before the Tribunal. The Revenue has filed a condonation petition in support of duly notarized affidavit to condone the delay. By referring to the condonation petition

DCIT, CORPORATE CIRCLE - 1 (1),, CHENNAI vs. M/S. AMPA HOUSING DEVELOPMENT PVT. LTD.,, CHENNAI

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

ITA 2205/CHNY/2019[2014-15]Status: DisposedITAT Chennai23 Feb 2022AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.2202, 2203, 2204 & 2205/Chny/2019 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Ampa Housing Development (P) Income Tax, Corporate Circle 1(1), Limited, No. 19, Raman Street, Chennai 600 034. T. Nagar, Chennai 600 017. [Pan:Aacca7430R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Dr. I.P. Roopa Jcit ""थ" की ओर से/Respondent By : Shri B. Ramakrishnan, Ca सुनवाई की तारीख/ Date Of Hearing : 06.01.2022 घोषणा की तारीख /Date Of Pronouncement : 23.02.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Chennai Dated 15.03.2019 Relevant To The Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15. The Only Common Effective Ground Raised By The Revenue For All The Assessment Years Relates To Apportioning The Intermingled Common Expenditure With Relation To Business Income & Let Out Property Income In The Ratio Of 50:50 Without Valid Basis.

For Appellant: Dr. I.P. Roopa JCITFor Respondent: Shri B. Ramakrishnan, CA

property income in the ratio of 50:50 without valid basis. 2 I.T.A. Nos. 2202-2205/Chny/19 2. All the appeals filed by the revenue are delayed by 35 days in filing the appeal before the Tribunal. The Revenue has filed a condonation petition in support of duly notarized affidavit to condone the delay. By referring to the condonation petition

SENTHIL KUMAR (HUF),TUTICORIN CHENNAI vs. ITO, WARD 4, , TUTICORIN CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 653/CHNY/2023[2015-16]Status: DisposedITAT Chennai11 Aug 2023AY 2015-16

Bench: Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 653/Chny/2023 िनधा"रण वष" / Assessment Year: 2015-16 Senthil Kumar (Huf) Ito, 34B/4, Briyant Nagar, V. Ward-4, 4Th Street Middle, Tuticorin. Bryant Nagar, Tuticorin – 628 008 . [Pan: Abahs-1591-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. N. Arjun Raj, Ca ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 03.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.08.2023

For Appellant: Shri. N. Arjun Raj, CAFor Respondent: Shri. D. Hema Bhupal, JCIT
Section 50CSection 54F

delay in filing of :-4-: ITA. No: 653/Chny/2023 appeal is condoned and appeal filed by the assessee is admitted for hearing. 5. The brief facts of the case are that, the appellant is a HUF, filed its return of income for the assessment year 2015- 16 on 27.08.2015, admitting a total income of Rs. Nil. The case was selected

ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 1(1), CHENNAI

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

ITA 2757/CHNY/2017[2013-14]Status: DisposedITAT Chennai08 Nov 2023AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

For Respondent: Shri. A. Sasikumar, CIT
Section 143Section 143(3)Section 144C(5)Section 147Section 148Section 37(1)

condonation of such delay. All these cases are squarely applicable to the facts and circumstances of the present case. Hence, it is prayed that the appeal may kindly be dismissed. 8. The first issue that came up for our consideration from assessee appeal is Transfer Pricing adjustment towards :-23-: ITA. Nos: 2757/Chny/2017, 1672/Chny/2019, 797 & 798/Chny/2020, IT(TP)A Nos: 21/Chny/2021

M/S. ABAN OFFSHORE LIMITED,CHENNAI vs. DCITCORPORATE CIRCLE1(1), CHENNAI

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

ITA 798/CHNY/2020[2011-12]Status: DisposedITAT Chennai08 Nov 2023AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

For Respondent: Shri. A. Sasikumar, CIT
Section 143Section 143(3)Section 144C(5)Section 147Section 148Section 37(1)

condonation of such delay. All these cases are squarely applicable to the facts and circumstances of the present case. Hence, it is prayed that the appeal may kindly be dismissed. 8. The first issue that came up for our consideration from assessee appeal is Transfer Pricing adjustment towards :-23-: ITA. Nos: 2757/Chny/2017, 1672/Chny/2019, 797 & 798/Chny/2020, IT(TP)A Nos: 21/Chny/2021

DCIT CORPORATE CIRCLE 1(1), CHENNAI vs. ABAN OFFSHORE LTD., CHENNAI

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

ITA 1672/CHNY/2019[2013-14]Status: DisposedITAT Chennai08 Nov 2023AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

For Respondent: Shri. A. Sasikumar, CIT
Section 143Section 143(3)Section 144C(5)Section 147Section 148Section 37(1)

condonation of such delay. All these cases are squarely applicable to the facts and circumstances of the present case. Hence, it is prayed that the appeal may kindly be dismissed. 8. The first issue that came up for our consideration from assessee appeal is Transfer Pricing adjustment towards :-23-: ITA. Nos: 2757/Chny/2017, 1672/Chny/2019, 797 & 798/Chny/2020, IT(TP)A Nos: 21/Chny/2021

M/S ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT,CORPORATE CIRCLE, CHENNAI

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

ITA 797/CHNY/2020[2011-12]Status: DisposedITAT Chennai08 Nov 2023AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

For Respondent: Shri. A. Sasikumar, CIT
Section 143Section 143(3)Section 144C(5)Section 147Section 148Section 37(1)

condonation of such delay. All these cases are squarely applicable to the facts and circumstances of the present case. Hence, it is prayed that the appeal may kindly be dismissed. 8. The first issue that came up for our consideration from assessee appeal is Transfer Pricing adjustment towards :-23-: ITA. Nos: 2757/Chny/2017, 1672/Chny/2019, 797 & 798/Chny/2020, IT(TP)A Nos: 21/Chny/2021

SOPHIA AUTOMOTIVE PVT LTD,CHENNAI vs. ITO, CORP WARD -6(3), CHENNAI

In the result, the appeal filed by the assessee in I

ITA 322/CHNY/2019[2012-13]Status: DisposedITAT Chennai31 Jan 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.322/Chny/2019 & 3383/Chnyh/2018 िनधा"रण वष"/Assessment Years: 2012-13 & 2011-12 M/S. Sophia Automotive Private The Income Tax Officer, Limited, No. 2F(Np), Sidco Industrial Vs. Corporate Ward 6(3), Estate, Ambattur, Chennai 600 098. Chennai 34. [Pan:Aaics6884P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Anand, Advocate ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 25.01.2022 घोषणा की तारीख /Date Of Pronouncement : 31.01.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai Dated 30.11.2018 Relevant To The Assessment Year 2012-13 & Order Dated 19.09.2018 For The Assessment Year 2011-12. 2. When The Appeal In I.T.A. No. 322/Chny/2019 For The Assessment Year 2012-13 Was Taken Up For Hearing, The Ld. Counsel For The Assessee Has Submitted That The Appeal Filed Before The Ld. Cit(A) Was Dismissed On The Ground That The Delay In Filing The Appeal Before The 2

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri G. Johnson, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148

condonation of delay in filing the appeal afresh and decide the case on merits in accordance with law after affording an opportunity of being heard to the assessee. Thus, the appeal filed by the assessee is allowed for statistical purposes. I.T.A. No. 3383/Chny/2018 [AY: 2011-12] 5. By filing Memorandum of additional grounds of appeal, the first 4 I.T.A

SOPHIA AUTOMOTIVE PVT LTD,CHENNAI vs. ITO, CORP WARD -6(3), CHENNAI

In the result, the appeal filed by the assessee in I

ITA 3383/CHNY/2018[2011-12]Status: DisposedITAT Chennai31 Jan 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.322/Chny/2019 & 3383/Chnyh/2018 िनधा"रण वष"/Assessment Years: 2012-13 & 2011-12 M/S. Sophia Automotive Private The Income Tax Officer, Limited, No. 2F(Np), Sidco Industrial Vs. Corporate Ward 6(3), Estate, Ambattur, Chennai 600 098. Chennai 34. [Pan:Aaics6884P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Anand, Advocate ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 25.01.2022 घोषणा की तारीख /Date Of Pronouncement : 31.01.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai Dated 30.11.2018 Relevant To The Assessment Year 2012-13 & Order Dated 19.09.2018 For The Assessment Year 2011-12. 2. When The Appeal In I.T.A. No. 322/Chny/2019 For The Assessment Year 2012-13 Was Taken Up For Hearing, The Ld. Counsel For The Assessee Has Submitted That The Appeal Filed Before The Ld. Cit(A) Was Dismissed On The Ground That The Delay In Filing The Appeal Before The 2

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri G. Johnson, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148

condonation of delay in filing the appeal afresh and decide the case on merits in accordance with law after affording an opportunity of being heard to the assessee. Thus, the appeal filed by the assessee is allowed for statistical purposes. I.T.A. No. 3383/Chny/2018 [AY: 2011-12] 5. By filing Memorandum of additional grounds of appeal, the first 4 I.T.A

GOMATHI,CHENNAI vs. DCIT, NON CORP. WARD 9(1), CHENNAI

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

ITA 1504/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Sept 2025AY 2018-19

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1504/Chny/2025 धनिाारण वर्ा / Assessment Year:2018-19 Gomathi, Dcit, No. 13/51, Kongu Salai, Vs. Non-Corporate Ward – 9(1). Egmore, Chennai. Chennai –600 008. [Pan:Asmpg-0601-K] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथीकीओरसे/Appellant By : Mr. Pradeep, Ca. प्रत्यथीकीओरसे/Respondent By : Mr. R. Raghupathy, Addl. Cit.

For Appellant: Mr. Pradeep, CAFor Respondent: Mr. R. Raghupathy, Addl. CIT
Section 143(3)Section 23(1)(a)Section 24

condone delay in filing of appeal and admit appeal filed by the assessee for adjudication. 3. The grounds raised by the assessee are as follows: 1) The learned CIT(A) erred in confirming the disallowance of interest deduction of Rs. 18,22,375/- under Section 24(b) of the Income Tax Act, 1961. 2) The learned CIT(A) failed

THOMAS MULAYIMKAL ,CHENNAI vs. ITO,NON CORPORATE WARD 22(5), CHENNAI

In the result, both the appeals filed by the assessees are allowed

ITA 200/CHNY/2022[2013-2014]Status: DisposedITAT Chennai16 Sept 2022AY 2013-2014

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.200/Chny/2022 िनधा"रण वष"/Assessment Years: 2013-14 Shri Thomas Mulayimkal, Vs. The Income Tax Officer, 6/8, Periyar Street, Plot No. 176, Anna Non Corporate Ward 22(5), Nagar, Pammal, Chennai 600 075. Tambaram, Chennai 600 045. [Pan:Acipt2203L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.199/Chny/2022 िनधा"रण वष"/Assessment Years: 2013-14 Smt. Lourdes Mary Arulanandam, Vs. The Income Tax Officer, 6/8, Periyar Street, Plot No. 176, Anna Non Corporate Ward 22(5), Nagar, Pammal, Chennai 600 075. Tambaram, Chennai 600 045. [Pan:Acipt2203L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sankarlingam, Cit (Retd.) ""थ" की ओर से/Respondent By : Shri S. Venkatesh, Addl.Cit सुनवाई की तारीख/ Date Of Hearing : 30.08.2022 घोषणा की तारीख /Date Of Pronouncement : 16.09.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By Different Assessees (Husband & Wife) Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-10, Chennai Both Dated 06.12.2018 Relevant To The Assessment

For Appellant: Shri S. Sankarlingam, CIT (Retd.)For Respondent: Shri S. Venkatesh, Addl.CIT

delay is condoned and admitted the appeals for adjudication. 6. Facts are, in brief, that the assessee and his wife are having a vacant land at Velachery and sold it on 15.03.2013 vide document No. 1614 for a total sale consideration of ₹.3,43,98,000/-. The assessee had his wife are having equal shares in the property. The sale

LOURDES MARY ARULANANDAM ,CHENNAI vs. ITO,NON CORPORATE WARD 22(5), CHENNAI

In the result, both the appeals filed by the assessees are allowed

ITA 199/CHNY/2022[2013-2014]Status: DisposedITAT Chennai16 Sept 2022AY 2013-2014

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.200/Chny/2022 िनधा"रण वष"/Assessment Years: 2013-14 Shri Thomas Mulayimkal, Vs. The Income Tax Officer, 6/8, Periyar Street, Plot No. 176, Anna Non Corporate Ward 22(5), Nagar, Pammal, Chennai 600 075. Tambaram, Chennai 600 045. [Pan:Acipt2203L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.199/Chny/2022 िनधा"रण वष"/Assessment Years: 2013-14 Smt. Lourdes Mary Arulanandam, Vs. The Income Tax Officer, 6/8, Periyar Street, Plot No. 176, Anna Non Corporate Ward 22(5), Nagar, Pammal, Chennai 600 075. Tambaram, Chennai 600 045. [Pan:Acipt2203L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sankarlingam, Cit (Retd.) ""थ" की ओर से/Respondent By : Shri S. Venkatesh, Addl.Cit सुनवाई की तारीख/ Date Of Hearing : 30.08.2022 घोषणा की तारीख /Date Of Pronouncement : 16.09.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By Different Assessees (Husband & Wife) Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-10, Chennai Both Dated 06.12.2018 Relevant To The Assessment

For Appellant: Shri S. Sankarlingam, CIT (Retd.)For Respondent: Shri S. Venkatesh, Addl.CIT

delay is condoned and admitted the appeals for adjudication. 6. Facts are, in brief, that the assessee and his wife are having a vacant land at Velachery and sold it on 15.03.2013 vide document No. 1614 for a total sale consideration of ₹.3,43,98,000/-. The assessee had his wife are having equal shares in the property. The sale

ITO WARD 1, KANCHIPURAM vs. RAJKUMAR, CHENNAI

In the result, appeal filed by the revenue is dismissed

ITA 2623/CHNY/2018[2013-14]Status: DisposedITAT Chennai31 Jan 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.2623/Chny/2018 ("नधा"रणवष" / Assessment Year: 2013-14) Income Tax Officer, Vs Mr. Rajkumar, Ward-1 17, High Road, Thirumazhisai Kanchipuram. Chennai-602 107. Pan: Aehpr 1513A (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. K.Babasubramanian, Advocate
Section 143(3)Section 147Section 44ASection 54F

delay in filing of above appeal is condoned and appeal filed by the Revenue is admitted for adjudication. 4. The Revenue has raised following grounds of appeal:- “ 1.1 The Order of the learned Commissioner of Income Tax (Appeals) is contrary to theLaw and facts of the case. 1.2 Though the tax effect is less than the monetary limit fixed

DCIT, CHENNAI vs. ACCEL LIMITED, CHENNAI

In the result, all the appeals filed by the Revenue and the CO filed by the assessee are dismissed

ITA 1910/CHNY/2019[2007-08]Status: DisposedITAT Chennai07 Aug 2024AY 2007-08

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1910, 2167, 2168 & 2169/Chny/2019 िनधा"रण वष"/Assessment Years: 2007-08, 2012-13, 2013-14 & 2014-15 & C.O. No. 4/Chny/2020 [In Ita No. 2167/Chny/2019 The Deputy Commissioner Of Vs. M/S. Accel Limited, Income Tax, Corporate Circle 1(1), No. 75, Nelson Manickam Road, Chennai 600 034. Aminjikarai, Chennai 600 029. [Pan: Aaaca3042P] (अपीलाथ"/Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri G. Suresh, Jcit Assessee By : None सुनवाई की तारीख/ Date Of Hearing : 04.07.2024 घोषणा की तारीख /Date Of Pronouncement : 07.08.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Department Are Directed Against Two Different Orders Both Dated 29.03.2019 Passed By The Ld. Commissioner Of Income Tax (Appeals) 1, Chennai For The Assessment Years 2007-08, 2012-13, 2013-14 & 2014-15. 2. None Appeared On Behalf Of The Assessee Nor Filed Any Application Seeking Adjournment. Thus, The Assessee Called Absent & Treated Exparte.

For Appellant: NoneFor Respondent: Shri G. Suresh, JCIT
Section 143(2)

house property is accepted as business income, the interest paid on borrowed loans should be allowed as deduction. Thus, the ground No. 2 raised by the Revenue is dismissed. 10. Ground Nos. 3 & 4 raised by the Revenue in challenging the action of the ld. CIT(A) in treating long term capital loss on transfer of shares to subsidiary company

DCIT, CORPORATE CIRCLE - 1 (1),, CHENNAI vs. M/S. ACCEL LTD.,, CHENNAI

In the result, all the appeals filed by the Revenue and the CO filed by the assessee are dismissed

ITA 2168/CHNY/2019[2013-14]Status: DisposedITAT Chennai07 Aug 2024AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1910, 2167, 2168 & 2169/Chny/2019 िनधा"रण वष"/Assessment Years: 2007-08, 2012-13, 2013-14 & 2014-15 & C.O. No. 4/Chny/2020 [In Ita No. 2167/Chny/2019 The Deputy Commissioner Of Vs. M/S. Accel Limited, Income Tax, Corporate Circle 1(1), No. 75, Nelson Manickam Road, Chennai 600 034. Aminjikarai, Chennai 600 029. [Pan: Aaaca3042P] (अपीलाथ"/Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri G. Suresh, Jcit Assessee By : None सुनवाई की तारीख/ Date Of Hearing : 04.07.2024 घोषणा की तारीख /Date Of Pronouncement : 07.08.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Department Are Directed Against Two Different Orders Both Dated 29.03.2019 Passed By The Ld. Commissioner Of Income Tax (Appeals) 1, Chennai For The Assessment Years 2007-08, 2012-13, 2013-14 & 2014-15. 2. None Appeared On Behalf Of The Assessee Nor Filed Any Application Seeking Adjournment. Thus, The Assessee Called Absent & Treated Exparte.

For Appellant: NoneFor Respondent: Shri G. Suresh, JCIT
Section 143(2)

house property is accepted as business income, the interest paid on borrowed loans should be allowed as deduction. Thus, the ground No. 2 raised by the Revenue is dismissed. 10. Ground Nos. 3 & 4 raised by the Revenue in challenging the action of the ld. CIT(A) in treating long term capital loss on transfer of shares to subsidiary company

DCIT, CORPORATE CIRCLE - 1 (1),, CHENNAI vs. M/S. ACCEL LTD.,, CHENNAI

In the result, all the appeals filed by the Revenue and the CO filed by the assessee are dismissed

ITA 2167/CHNY/2019[2012-13]Status: DisposedITAT Chennai07 Aug 2024AY 2012-13

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1910, 2167, 2168 & 2169/Chny/2019 िनधा"रण वष"/Assessment Years: 2007-08, 2012-13, 2013-14 & 2014-15 & C.O. No. 4/Chny/2020 [In Ita No. 2167/Chny/2019 The Deputy Commissioner Of Vs. M/S. Accel Limited, Income Tax, Corporate Circle 1(1), No. 75, Nelson Manickam Road, Chennai 600 034. Aminjikarai, Chennai 600 029. [Pan: Aaaca3042P] (अपीलाथ"/Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri G. Suresh, Jcit Assessee By : None सुनवाई की तारीख/ Date Of Hearing : 04.07.2024 घोषणा की तारीख /Date Of Pronouncement : 07.08.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Department Are Directed Against Two Different Orders Both Dated 29.03.2019 Passed By The Ld. Commissioner Of Income Tax (Appeals) 1, Chennai For The Assessment Years 2007-08, 2012-13, 2013-14 & 2014-15. 2. None Appeared On Behalf Of The Assessee Nor Filed Any Application Seeking Adjournment. Thus, The Assessee Called Absent & Treated Exparte.

For Appellant: NoneFor Respondent: Shri G. Suresh, JCIT
Section 143(2)

house property is accepted as business income, the interest paid on borrowed loans should be allowed as deduction. Thus, the ground No. 2 raised by the Revenue is dismissed. 10. Ground Nos. 3 & 4 raised by the Revenue in challenging the action of the ld. CIT(A) in treating long term capital loss on transfer of shares to subsidiary company

DCIT, CORPORATE CIRCLE - 1 (1),, CHENNAI vs. M/S. ACCEL LTD.,, CHENNAI

In the result, all the appeals filed by the Revenue and the CO filed by the assessee are dismissed

ITA 2169/CHNY/2019[2014-15]Status: DisposedITAT Chennai07 Aug 2024AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1910, 2167, 2168 & 2169/Chny/2019 िनधा"रण वष"/Assessment Years: 2007-08, 2012-13, 2013-14 & 2014-15 & C.O. No. 4/Chny/2020 [In Ita No. 2167/Chny/2019 The Deputy Commissioner Of Vs. M/S. Accel Limited, Income Tax, Corporate Circle 1(1), No. 75, Nelson Manickam Road, Chennai 600 034. Aminjikarai, Chennai 600 029. [Pan: Aaaca3042P] (अपीलाथ"/Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri G. Suresh, Jcit Assessee By : None सुनवाई की तारीख/ Date Of Hearing : 04.07.2024 घोषणा की तारीख /Date Of Pronouncement : 07.08.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Department Are Directed Against Two Different Orders Both Dated 29.03.2019 Passed By The Ld. Commissioner Of Income Tax (Appeals) 1, Chennai For The Assessment Years 2007-08, 2012-13, 2013-14 & 2014-15. 2. None Appeared On Behalf Of The Assessee Nor Filed Any Application Seeking Adjournment. Thus, The Assessee Called Absent & Treated Exparte.

For Appellant: NoneFor Respondent: Shri G. Suresh, JCIT
Section 143(2)

house property is accepted as business income, the interest paid on borrowed loans should be allowed as deduction. Thus, the ground No. 2 raised by the Revenue is dismissed. 10. Ground Nos. 3 & 4 raised by the Revenue in challenging the action of the ld. CIT(A) in treating long term capital loss on transfer of shares to subsidiary company