DCIT NON CORPORATE CIRCLE 1, CHENNAI vs. MUTHU DANIEL RAJAN, CHENNAI

In the result, appeal filed by the Revenue in ITA No

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.1675/Chny/2019 िनधा"रण वष" /Assessment Year: 2013-14 Mr.Muthu Daniel Rajan, V. The Asst. Commissioner- No.10, Appar Street, Of Income Tax, Kalakshetra Colony, Non-Corporate Circle-1(1), Besant Nagar, Chennai. Chennai-600 090. [Pan: Aadpd 9713 A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

nature of the decisions of the various Hon'ble High Courts on the same issue on hand and various associated aspects thereof. In view of the above and in view of further grounds that may be advanced, as the circumstances may warrant, in the interest of deliverance of justice, during the course of hearings, it is prayed that the Honourable

MUTHU DANIEL RAJAN,CHENNAI vs. CIT CORPORATE CIRCLE 1, CHENNAI

In the result, appeal filed by the Revenue in ITA No

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.1675/Chny/2019 िनधा"रण वष" /Assessment Year: 2013-14 Mr.Muthu Daniel Rajan, V. The Asst. Commissioner- No.10, Appar Street, Of Income Tax, Kalakshetra Colony, Non-Corporate Circle-1(1), Besant Nagar, Chennai. Chennai-600 090. [Pan: Aadpd 9713 A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

nature of the decisions of the various Hon'ble High Courts on the same issue on hand and various associated aspects thereof. In view of the above and in view of further grounds that may be advanced, as the circumstances may warrant, in the interest of deliverance of justice, during the course of hearings, it is prayed that the Honourable

SHRI RAMALINGAM NAGARAJAN,CHENNAI vs. ITO, NCW - 21 (3),, CHENNAI

In the result, appeal filed by the assessee is dismissed

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Ble

natural justice would be nullity in law. 8. The Appellant craves leave to file additional grounds/arguments at the time of hearing. 3. The brief facts of the case are that during the Financial Year relevant to the AY 2015-16, the assessee has sold land & building situated at Velan Nagar, Valasaravakkam, Chennai, for a sale consideration of Rs.1

SHRI PREMKUMAR MENON,,CHENNAI vs. ACIT, NCC-17(1),, CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.3070/Chny/2019 िनधा"रण वष" /Assessment Year: 2016-17 Shri Premkumar Menon, The Asst. Commissioner Of “Menon Eternity Building” Vs. Income Tax, (10Th Floor), No.165, Non Corporate Circle-17(1), St. Mary’S Road, Alwarpet, Chennai. Chennai – 600 018. [Pan: Aiapp-7309-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 05.09.2022 घोषणा क" तारीख /Date Of Pronouncement : 21.09.2022

nature of rental income. The whole building consists of 9 floors. 4 ½ floors belong to us the Landowners. The other 4 ½ floors was earmarked for the builder. The builder has :- 12 -: lost his case and all his alleged tenants have vacated the said 41/2 floors in the year 2016. Nevertheless, the cost of maintaining the full building which is only

R.MOHAN,CHENNAI vs. ITO NONCORORATE WARD 7(4), CHENNAI

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

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Ble

natural justice would be nullity in law. 11. The Appellant craves leave to file additional grounds/arguments at the time of hearing. 3. The brief facts of the case are that the assessee is the proprietor of M/s.Innovative Auto Tec, filed his return of income for the AY 2012-13 on 26.09.2013 declaring total income of Rs.2,38,960/-. During

KESAVAN VANITHAMANI,CHENNAI vs. ITO, NCW-19(4), CHENNAI

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos.2451 & 2452/Chny/2025 िनधा$रण वष$ /Assessment Years: 2017-18 & 2018-19

nature of a tannery and not a residential property thereby rendering the trigger of the First Proviso to Section 54F of the Act invalid and baseless. 6.. For the aforesaid grounds and for other grounds to be raised at the time of hearing, the order of CIT(A) may be quashed and justice be rendered.” 2. The assessee

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

In the result, appeal filed by the assessee is allowed

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

justice, the delay may be condoned. 3. The ld. DR, Shri. D. Hema Bhupal, JCIT, strongly opposing petition filed by the assessee for condonation of delay submitted that, although the assessee claims that there is a reasonable cause for not filing of appeal within time :-3-: ITA. No: 653/Chny/2023 allowed under the Act, but on perusal of medical certificate furnished

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

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

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.

natural justice. 4) The CIT(A) failed to acknowledge that for deemed let-out properties, tenant details and rental agreements are not mandatory, as per the provisions of Section 23(1)(a) of the Income Tax Act. 5) The disallowance of interest on the ground of non-submissions of rent receipts is contrary to law; as deemed rental income

MADANRAJ HAMIRMAL SHAH,MUMBAI vs. ITO, ERODE

In the result the appeal of the assessee is partly allowed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकरअपीलसं./Ita Nos.: 1334 & 1335/Chny/2024 िनधा"रणवष" / Assessment Years: 2011-12 & 2012-13 Madanraj Hamirmal Shah Income Tax Officer, C-405, Royal Samrat, Ward -1(2), S.V. Road,Goregoan West, V. Erode. Mumbai – 400 062. [Pan: Adwpm-2343-M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"कीओरसे/Appellant By : Shri. P.C. Jain, Advocate & Shri. Mohit Bangani, Advocate ""थ"कीओरसे/Respondent By : Shri. P. Vijaideepan, Jcit सुनवाई की तारीख/Date Of Hearing : 11.02.2025 घोषणा की तारीख/Date Of Pronouncement : 26.03.2025

Natural Justice: The appellant was not given adequate opportunity to be heard, as the notice to file a reply was unreasonably short. 4. Failure to consider evidence: The appellant asserts that the AO disregarded crucial evidence regarding the acquisition and improvement costs of a property purchased on 19/01/2004 for Rs.6,45,000/-. It is claimed that additional investments of Rs.23

MADANRAJ HAMIRMAL SHAH,MUMBAI vs. ITO, ERODE

In the result the appeal of the assessee is partly allowed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकरअपीलसं./Ita Nos.: 1334 & 1335/Chny/2024 िनधा"रणवष" / Assessment Years: 2011-12 & 2012-13 Madanraj Hamirmal Shah Income Tax Officer, C-405, Royal Samrat, Ward -1(2), S.V. Road,Goregoan West, V. Erode. Mumbai – 400 062. [Pan: Adwpm-2343-M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"कीओरसे/Appellant By : Shri. P.C. Jain, Advocate & Shri. Mohit Bangani, Advocate ""थ"कीओरसे/Respondent By : Shri. P. Vijaideepan, Jcit सुनवाई की तारीख/Date Of Hearing : 11.02.2025 घोषणा की तारीख/Date Of Pronouncement : 26.03.2025

Natural Justice: The appellant was not given adequate opportunity to be heard, as the notice to file a reply was unreasonably short. 4. Failure to consider evidence: The appellant asserts that the AO disregarded crucial evidence regarding the acquisition and improvement costs of a property purchased on 19/01/2004 for Rs.6,45,000/-. It is claimed that additional investments of Rs.23

JUSTICE N.KANNADASAN,CHENNAI vs. ITO NON CORPORATE WARD 15(3), CHENNAI

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

property on the date of signing of agreement. Now, coming to the AO's observation that the appellant had two houses, the appellant has categorically denied the same by describing the complete set of facts which the AO has not considered during the assessment proceedings. The appellant has further objected that natural justice

JUSTICE N.KANNADASAN,CHENNAI vs. ITO NON CORPORATE WARD 15(3), CHENNAI

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

property on the date of signing of agreement. Now, coming to the AO's observation that the appellant had two houses, the appellant has categorically denied the same by describing the complete set of facts which the AO has not considered during the assessment proceedings. The appellant has further objected that natural justice

ACIT NON CORPORATE CIRCLE 15, CHENNAI vs. JUSTICE N.KANNADASAN, CHENNAI

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

property on the date of signing of agreement. Now, coming to the AO's observation that the appellant had two houses, the appellant has categorically denied the same by describing the complete set of facts which the AO has not considered during the assessment proceedings. The appellant has further objected that natural justice

BSR BUILDERS ENGINEERS CONTRACTORS,,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Natural Justice [Refer Mari Gold Papers (P) Ltd vs CCE 1995 (79) ELT 241]. We find that in the grounds of appeal, the Revenue has ITA Nos.1274, 1311, 1312 & 1561/Chny/2025 CO Nos.39 & 47/Chny/2025 (AYs 2016-17 & 2017-18) BSR Builders Engineers Contractors :: 16 :: not assailed such a finding of Ld CIT(A), hence such a finding of First Appellate Authority

DCIT, CHENNAI vs. BSR BUILDERS ENGINEERS CONTRACTORS, CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Natural Justice [Refer Mari Gold Papers (P) Ltd vs CCE 1995 (79) ELT 241]. We find that in the grounds of appeal, the Revenue has ITA Nos.1274, 1311, 1312 & 1561/Chny/2025 CO Nos.39 & 47/Chny/2025 (AYs 2016-17 & 2017-18) BSR Builders Engineers Contractors :: 16 :: not assailed such a finding of Ld CIT(A), hence such a finding of First Appellate Authority

BSR BUILDERS ENGINEERS CONTRACTORS, ,CHENNAI vs. DCIT, CENT. CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Natural Justice [Refer Mari Gold Papers (P) Ltd vs CCE 1995 (79) ELT 241]. We find that in the grounds of appeal, the Revenue has ITA Nos.1274, 1311, 1312 & 1561/Chny/2025 CO Nos.39 & 47/Chny/2025 (AYs 2016-17 & 2017-18) BSR Builders Engineers Contractors :: 16 :: not assailed such a finding of Ld CIT(A), hence such a finding of First Appellate Authority

ACIT, CHENNAI vs. M/S. BSR BUILDERS ENGINEERS CONTRACTORS , CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Natural Justice [Refer Mari Gold Papers (P) Ltd vs CCE 1995 (79) ELT 241]. We find that in the grounds of appeal, the Revenue has ITA Nos.1274, 1311, 1312 & 1561/Chny/2025 CO Nos.39 & 47/Chny/2025 (AYs 2016-17 & 2017-18) BSR Builders Engineers Contractors :: 16 :: not assailed such a finding of Ld CIT(A), hence such a finding of First Appellate Authority

PATCHIRAJAN LAKSHMANAN,MADURAI vs. PCIT, MADURAI

In the result, appeal of the assessee is allowed

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 597/Chny/2020 िनधा"रणवष" / Assessment Year: 2015-16 The Principal Commissioner Of Patchirajan Lakshmanan, V. Income Tax, No. 102F,/16Z/3, Maduari -1, Dhanasekaran Nagar, Madurai – 625 002. Polepettai (West) – 628 002. [Pan:Aazpl-1396-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. S. Sridhar, Advocate ""यथ"क"ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 01.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 28.06.2024 आदेश /O R D E R

house property other than the New Asset on which investment is made thus making the Appellant eligible for the deduction u/ s 54 F of the Act. 7. The CIT erred in relying only the property tax arrears calculation made by the corporation authorities to conclude the existence of building, while doing so he went wrong in completely brushing aside