M.ARUN,CHENNAI vs. DCIT,CC-2(4), CHENNAI

In the result, the appeal of the assessee is allowed in terms of our above order

Bench: Shri Manoj Kumar Aggarwal & Shri Manomohan Dasआयकर अपील सं./Ita No.573/Chny/2021 िनधा)रण वष) /Assessment Year: 2008-09

B’ BENCH: CHENNAI "ी मनोज कुमार अ"वाल, लेखा सद$ एवं "ी मनोमोहन दास, "ाियक सद$ के सम( BEFORE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ITA No.573/Chny/2021 िनधा)रण वष) /Assessment Year: 2008-09 M. Arun DCIT No.53, Rajasekaran Street, Vs. Central Circle-II(4), Mylapore, Chennai – 600 004. Chennai. [PAN: AAGPA

SS74 SALEM STEEL PLANT EMPLOYEE CO-OP STORES LTD.,SALEM vs. ITO, WARD-1(6), SALEM

In the result, the appeals of the assessee are decided as under:-

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1290/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1291/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1292/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1293/Chny/2025, Assessment Years: 2017-18

4 - of 9 ITA Nos. 1290, 1291,1292 & 1293 /Chny/2025 assessment, in accordance with law particularly the conditions prescribed in section 153(2) of the Act. The Ld. AO shall give due opportunity of being heard to the assessee. The assessee shall comply with all the statutory notices issued by the Ld.AO. Accordingly, all the grounds of appeal raised

SS74 SALEM STEEL PLANT EMPLOYEE CO-OP STORES LTD.,SALEM vs. ITO, WARD-1(6), SALEM

In the result, the appeals of the assessee are decided as under:-

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1290/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1291/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1292/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1293/Chny/2025, Assessment Years: 2017-18

4 - of 9 ITA Nos. 1290, 1291,1292 & 1293 /Chny/2025 assessment, in accordance with law particularly the conditions prescribed in section 153(2) of the Act. The Ld. AO shall give due opportunity of being heard to the assessee. The assessee shall comply with all the statutory notices issued by the Ld.AO. Accordingly, all the grounds of appeal raised

SS74 SALEM STEEL PLANT EMPLOYEE CO-OP STORES LTD.,SALEM vs. ITO, WARD-1(6), SALEM

In the result, the appeals of the assessee are decided as under:-

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1290/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1291/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1292/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1293/Chny/2025, Assessment Years: 2017-18

4 - of 9 ITA Nos. 1290, 1291,1292 & 1293 /Chny/2025 assessment, in accordance with law particularly the conditions prescribed in section 153(2) of the Act. The Ld. AO shall give due opportunity of being heard to the assessee. The assessee shall comply with all the statutory notices issued by the Ld.AO. Accordingly, all the grounds of appeal raised

SS74 SALEM STEEL PLANT EMPLOYEE CO-OP STORES LTD.,SALEM vs. ITO, WARD-1(6), SALEM

In the result, the appeals of the assessee are decided as under:-

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1290/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1291/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1292/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1293/Chny/2025, Assessment Years: 2017-18

4 - of 9 ITA Nos. 1290, 1291,1292 & 1293 /Chny/2025 assessment, in accordance with law particularly the conditions prescribed in section 153(2) of the Act. The Ld. AO shall give due opportunity of being heard to the assessee. The assessee shall comply with all the statutory notices issued by the Ld.AO. Accordingly, all the grounds of appeal raised

SHANMUGAM ARIVAZHAGAN,KANCHIPURAM vs. ITO NON CORP WARD 22(6), TAMBARAM

In the result, the appeal filed by the assessee in ITA Nos

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2860, 2861, 2862 & 2863/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-2017) Shanmugam Arivazhagan, Vs. The Income Tax Officer, 50A, 8Th Street, Non Corp Ward 22(6) Vembuliamman Koil Street, Tambaram. Selaiyur, Kanchipuram 600 073. Chennai. [Pan: Aacpa 1677R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से /Respondent By : Ms. Pushpa Hemachand, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 22.01.2025 घोषणा क" तार"ख /Date Of Pronouncement : 23.01.2025 आदेश / O R D E R Manu Kumar Giri () These Four Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac) Delhi [Cit(A)] Even Date 28.10.2024 For Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Senior Citizen & Retired Govt. Employee Who Is Earning Mere Pension Income & Small Salary Income. The Assessee Is Incapable Of Understanding & Using The Income Tax Portal To Submit

penalty orders u/s 271(1)(b), the assessee filed appeals before the CIT(A) who dismissed the appeals invoking section 249(3) of the Act on account of the delay of 15 days in filing appeals. At the outset, the ld. counsel for the assessee pointed out that no opportunity was given by the ld.CIT(A) to address the issue

SHANMUGAM ARIVAZHAGAN,KANCHIPURAM vs. ITO NON CORP WARD 22(6), TAMBARAM

In the result, the appeal filed by the assessee in ITA Nos

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2860, 2861, 2862 & 2863/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-2017) Shanmugam Arivazhagan, Vs. The Income Tax Officer, 50A, 8Th Street, Non Corp Ward 22(6) Vembuliamman Koil Street, Tambaram. Selaiyur, Kanchipuram 600 073. Chennai. [Pan: Aacpa 1677R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से /Respondent By : Ms. Pushpa Hemachand, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 22.01.2025 घोषणा क" तार"ख /Date Of Pronouncement : 23.01.2025 आदेश / O R D E R Manu Kumar Giri () These Four Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac) Delhi [Cit(A)] Even Date 28.10.2024 For Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Senior Citizen & Retired Govt. Employee Who Is Earning Mere Pension Income & Small Salary Income. The Assessee Is Incapable Of Understanding & Using The Income Tax Portal To Submit

penalty orders u/s 271(1)(b), the assessee filed appeals before the CIT(A) who dismissed the appeals invoking section 249(3) of the Act on account of the delay of 15 days in filing appeals. At the outset, the ld. counsel for the assessee pointed out that no opportunity was given by the ld.CIT(A) to address the issue

SHANMUGAM ARIVAZHAGAN,KANCHIPURAM vs. ITO NON CORP WARD 22(6), TAMBARAM

In the result, the appeal filed by the assessee in ITA Nos

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2860, 2861, 2862 & 2863/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-2017) Shanmugam Arivazhagan, Vs. The Income Tax Officer, 50A, 8Th Street, Non Corp Ward 22(6) Vembuliamman Koil Street, Tambaram. Selaiyur, Kanchipuram 600 073. Chennai. [Pan: Aacpa 1677R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से /Respondent By : Ms. Pushpa Hemachand, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 22.01.2025 घोषणा क" तार"ख /Date Of Pronouncement : 23.01.2025 आदेश / O R D E R Manu Kumar Giri () These Four Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac) Delhi [Cit(A)] Even Date 28.10.2024 For Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Senior Citizen & Retired Govt. Employee Who Is Earning Mere Pension Income & Small Salary Income. The Assessee Is Incapable Of Understanding & Using The Income Tax Portal To Submit

penalty orders u/s 271(1)(b), the assessee filed appeals before the CIT(A) who dismissed the appeals invoking section 249(3) of the Act on account of the delay of 15 days in filing appeals. At the outset, the ld. counsel for the assessee pointed out that no opportunity was given by the ld.CIT(A) to address the issue

SHANMUGAM ARIVAZHAGAN,KANCHIPURAM vs. ITO NON CORP WARD 22(6), TAMBARAM

In the result, the appeal filed by the assessee in ITA Nos

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2860, 2861, 2862 & 2863/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-2017) Shanmugam Arivazhagan, Vs. The Income Tax Officer, 50A, 8Th Street, Non Corp Ward 22(6) Vembuliamman Koil Street, Tambaram. Selaiyur, Kanchipuram 600 073. Chennai. [Pan: Aacpa 1677R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से /Respondent By : Ms. Pushpa Hemachand, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 22.01.2025 घोषणा क" तार"ख /Date Of Pronouncement : 23.01.2025 आदेश / O R D E R Manu Kumar Giri () These Four Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac) Delhi [Cit(A)] Even Date 28.10.2024 For Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Senior Citizen & Retired Govt. Employee Who Is Earning Mere Pension Income & Small Salary Income. The Assessee Is Incapable Of Understanding & Using The Income Tax Portal To Submit

penalty orders u/s 271(1)(b), the assessee filed appeals before the CIT(A) who dismissed the appeals invoking section 249(3) of the Act on account of the delay of 15 days in filing appeals. At the outset, the ld. counsel for the assessee pointed out that no opportunity was given by the ld.CIT(A) to address the issue

ARUSUVAI FOOD PROCESSORS PVT. LTD.,SALEM vs. DCIT, CIRCLE-1(1), SALEM

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

249 (SC), though passed in the context of levy of penalty u/s.271(1)(c) of the Act. But the requirement of law as given in section 271(1) & 270A(1) of the Act is noted to be pari-materia. As far as Section 271(1) is concerned, the AO to record ‘satisfaction’ to levy penalty whereas in section 270A

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1), CHENNAI

penalty\nproceedings under section 274 read with section 271(1)(c) of the Act, without\nappreciating the contentions placed in the above grounds.\n\nThe Appellant craves leave to add, supplement, amend, delete or otherwise\nmodify any of the grounds stated hereinabove at the time of hearing.\"\n\n4. Ground No. 1 is general in nature and hence, doesn

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED, CHENNAI

penalty\nproceedings under section 274 read with section 271(1)(c) of the Act, without\nappreciating the contentions placed in the above grounds.\n\nThe Appellant craves leave to add, supplement, amend, delete or otherwise\nmodify any of the grounds stated hereinabove at the time of hearing.\n\n-5-\nITA Nos.1193, 1194, 1205 to 1207,\n1262 to 1266/CHNY/2024

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED, CHENNAI

penalty\nproceedings under section 274 read with section 271(1)(c) of the Act, without\nappreciating the contentions placed in the above grounds.\nThe Appellant craves leave to add, supplement, amend, delete or otherwise\nmodify any of the grounds stated hereinabove at the time of hearing.\n- 4 -\nITA Nos.1193, 1194, 1205 to 1207,\n1262 to 1266/CHNY/2024\n4. Ground

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1), CHENNAI

penalty\nproceedings under section 274 read with section 271(1)(c) of the Act, without\nappreciating the contentions placed in the above grounds.\nThe Appellant craves leave to add, supplement, amend, delete or otherwise\nmodify any of the grounds stated hereinabove at the time of hearing.\n- 4 -\nITA Nos.1193, 1194, 1205 to 1207,\n1262 to 1266/CHNY/2024\n4. Ground

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1), CHENNAI

penalty\nproceedings under Section 274 read with Section 271(1)(c) of the Act, without\nappreciating the contentions placed in the above grounds.\nThe Appellant craves leave to add, supplement, amend, delete or otherwise\nmodify any of the grounds stated hereinabove at the time of hearing.\n- 4 -\nITA Nos.1193, 1194, 1205 to 1207,\n1262 to 1266/CHNY/2024\n4. Ground

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED, CHENNAI

penalty\nproceedings under section 274 read with section 271(1)(c) of the Act, without\nappreciating the contentions placed in the above grounds.\nThe Appellant craves leave to add, supplement, amend, delete or otherwise\nmodify any of the grounds stated hereinabove at the time of hearing.\n4. Ground No. 1 is general in nature and hence, doesn't require\nany

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED, CHENNAI

penalty\nproceedings under Section 274 read with Section 271(1)(c) of the Act, without\nappreciating the contentions placed in the above grounds.\nThe Appellant craves leave to add, supplement, amend, delete or otherwise\nmodify any of the grounds stated hereinabove at the time of hearing.\n4. Ground No. 1 is general in nature and hence, doesn't require\nany

DILIP KAPUR,PONDICHERRY vs. ACIT, NFAC, CIRCLE 1 , PONDICHERRY

In the result the appeal of the assessee is allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 984/Chny/2024 िनधा"रणवष" / Assessment Year: 2014-15 Dilip Kapur The Assistant Commissioner Of 7, Saint Martin Street, Income Tax, Pondicherry (Ut), Circle -1, Pondicherry – 605 001. Pondicherry – 605 003. [Pan: Adspd-4530-H ] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ"क"ओरसे/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 22.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 06.11.2024

u/s 271 (1)(c) is not in accordance with law. 2.4 Explanation 2 to S.147 does not apply as loss claim was not made: The NAFC/CIT(A) ought to have appreciated that the AO accepted the returned income as the assessed income in the 148 proceedings and hence Explanation 2 to S. 147 will not apply and hence there