DCIT, CENTRALCIRCLE-2(2), CHENNAI vs. SUBRAMANIAM THANU, CHENNAI

In the result, all the appeals filed by the Revenue as well as Cross

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.785, 786, 787 & 788/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 & C.O. Nos. 40, 41, 42 & 43/Chny/2023 (In I.T.A. Nos.785 To 788/Chny/2023)

27 JE of the Act, though in that order the Assessing Officer wanted penalty proceeding to be 5 I.T.A. Nos.785 to 788/Chny/23 & C.O. Nos. 40-43/Chny/23 initiated under Section 271 (l)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals

DCIT, CENTRALCIRCLE-2(2), CHENNAI vs. SUBRAMANIAM THANU, CHENNAI

In the result, all the appeals filed by the Revenue as well as Cross

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.785, 786, 787 & 788/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 & C.O. Nos. 40, 41, 42 & 43/Chny/2023 (In I.T.A. Nos.785 To 788/Chny/2023)

27 JE of the Act, though in that order the Assessing Officer wanted penalty proceeding to be 5 I.T.A. Nos.785 to 788/Chny/23 & C.O. Nos. 40-43/Chny/23 initiated under Section 271 (l)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals

DCIT, CENTRALCIRCLE-2(2), CHENNAI vs. SUBRAMANIAM THANU, CHENNAI

In the result, all the appeals filed by the Revenue as well as Cross

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.785, 786, 787 & 788/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 & C.O. Nos. 40, 41, 42 & 43/Chny/2023 (In I.T.A. Nos.785 To 788/Chny/2023)

27 JE of the Act, though in that order the Assessing Officer wanted penalty proceeding to be 5 I.T.A. Nos.785 to 788/Chny/23 & C.O. Nos. 40-43/Chny/23 initiated under Section 271 (l)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals

M/S ENRICA ENTERPRISES PVT LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha. G & Shri Manomohan Das

271(l)(c). The learned 1st appellate authority failed to see that the penalty proceedings are independent of assessment proceedings and therefore penalty is not leviable merely on the ground that certain additions have been made in the assessment proceedings. 10. The learned Commissioner ought to have seen that penalty cannot be levied merely because an amount taxed as income

M/S.ENRICA ENTERPRISES PVT LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha. G & Shri Manomohan Das

271(l)(c). The learned 1st appellate authority failed to see that the penalty proceedings are independent of assessment proceedings and therefore penalty is not leviable merely on the ground that certain additions have been made in the assessment proceedings. 10. The learned Commissioner ought to have seen that penalty cannot be levied merely because an amount taxed as income

ST.JOSEPHS EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Jagadish

271(1)(c) of the Act, the same principle would equally apply to Section 270A of the Act d) No prejudice Caused to the assessee The Ld.DR submitted that prejudice has been caused to the assessee, as the assessee was given opportunity of being heard. Our Submission When the impugned penalty notice is invalid, the entire proceedings gets vitiated

ST. JOSEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCOT. CENTRAL CIRCLE-1(3), CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Jagadish

271(1)(c) of the Act, the same principle would equally apply to Section 270A of the Act d) No prejudice Caused to the assessee The Ld.DR submitted that prejudice has been caused to the assessee, as the assessee was given opportunity of being heard. Our Submission When the impugned penalty notice is invalid, the entire proceedings gets vitiated

D.SENTHIL KUMAR,CHENNAI vs. ACIT, COIMBATORE

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

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

u/s 274 r.w.s 271 on 31.12.2010 is a vague notice in a printed form without striking-off irrelevant portion and do not specify the exact charge for each head of addition for which the assessee was being penalized and therefore, it was a clear case of non- application of mind while initiating penalty against the assessee. Even

ST. JOSHEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

27 ::\n(A) pays the tax, together with interest, if any, in respect of\nthe undisclosed income; and\n(B) furnishes the return of income for the specified previous\nyear declaring such undisclosed income therein;\n(b) a sum computed at the rate of sixty per cent of the undisclosed income of\nthe specified previous year

ST. JOSEPHS EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

27 ::\nHence the notice is an invalid notice and as such an order (dated 30.03.2022)\npassed based on an invalid notice is void-ab-initio.\nIn this regard, we wish to rely on the following judicial precedents:\n1) R. P. Wood Products Private Limited, Naya Bazar, Ajmer VS. DCIT\nCentral Circle, Ajmer - Hon'ble ITAT, Jaipur\nHe also submitted that

MUTHURATHINAM,TIRUPPUR vs. ITO, WARD-1(2), TIRUPPUR

In the result, appeal filed by the assessee is allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.2656/Chny/2024 (िनधा"रणवष" / Assessment Year: 2013-2014) Muthurathinam, Vs. The Income Tax Officer, 27/29, Kumarappapuram, Ward 1(2) 1St Street, Rayapuram Extension, Tirupur. Tirupur 641 601. [Pan: Avypm 0862D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. S. Sridhar, (Erode) Advocate By Virtual. ""यथ" क" ओर से /Respondent By : Ms. Anitha, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 31.12.2024 घोषणा क" तार"ख /Date Of Pronouncement : 27.01.2025 आदेश / O R D E R Per Manu Kumar Giri () This Penalty Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 21.08.2024 For Assessment Year 2013-14. 2. The Issue Sought To Be Urged By The Assessee In This Appeal Is Whether The Cit(A) Was Justified In Upholding The Penalty Under Section 271(1)(C) Of The Income Tax Act, 1961 ["Act"] By Ignoring The Fact That The Assessing Officer (‘Ao’ In Short) In Assessment Order Dated 28.09.2021 Has Satisfied That Penalty Proceeding Is Being Initiated Separately For “Furnishing Of Inaccurate Particulars Of Such Income” Where As Penalty Order U/S 271(1)(C) Dated 04.01.2022 Levied Penalty For “Concealment Of Income”, Although In The Notice Under Section 274 Read With Section 271(1) (C), The Ao Has Marked The Specified Limb As “That You Have Furnished Inaccurate Particulars Of Such Income”.

u/s 271(1)(c) of the Act. 12. Hence, respectfully following the decision of the Karnataka High Court in the case of Manjunath Cotton and Ginning Factory (supra) and the other decisions of different High Courts, we held that the levy of penalty under Section 271(1)(c) of the Act in the case of the assessee was not valid

ROMAA HOUSING PRIVATE LIMITED,CHENNAI vs. ITO, CHENNAI

In the result, appeals filed by the assessee for both the assessment

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1345 To 1346 & 1347/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 & 2019-20 V. M/S.Romaa Housing Pvt. Ltd., The Addl.Cit, No.1/107 & 108, Agr Tower, Central Range-3, P.H.Road Nerkundram, Chennai. Chennai-600 107. [Pan: Aaecr 6992 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

27 th March 2015, affirmed the above order of the CIT (A) by referring to the decision of this Court in CIT v. Worldwide Township Projects Limited (2014) 269 CTR 444. The ITAT has observed that the date on which the CIT (A) had passed the order in the quantum proceedings had no relevance as it did not have

ROMAA HOUSING PRIVATE LIMITED,CHENNAI vs. ITO, CHENNAI

In the result, appeals filed by the assessee for both the assessment

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1345 To 1346 & 1347/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 & 2019-20 V. M/S.Romaa Housing Pvt. Ltd., The Addl.Cit, No.1/107 & 108, Agr Tower, Central Range-3, P.H.Road Nerkundram, Chennai. Chennai-600 107. [Pan: Aaecr 6992 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

27 th March 2015, affirmed the above order of the CIT (A) by referring to the decision of this Court in CIT v. Worldwide Township Projects Limited (2014) 269 CTR 444. The ITAT has observed that the date on which the CIT (A) had passed the order in the quantum proceedings had no relevance as it did not have

ROMAA HOUSING PRIVATE LIMITED,CHENNAI vs. ITO, CHENNAI

In the result, appeals filed by the assessee for both the assessment

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1345 To 1346 & 1347/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 & 2019-20 V. M/S.Romaa Housing Pvt. Ltd., The Addl.Cit, No.1/107 & 108, Agr Tower, Central Range-3, P.H.Road Nerkundram, Chennai. Chennai-600 107. [Pan: Aaecr 6992 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

27 th March 2015, affirmed the above order of the CIT (A) by referring to the decision of this Court in CIT v. Worldwide Township Projects Limited (2014) 269 CTR 444. The ITAT has observed that the date on which the CIT (A) had passed the order in the quantum proceedings had no relevance as it did not have

ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE-10, CHENNAI vs. SJ SURYAH, CHENNAI

In the result, appeal filed by the assessee is allowed and appeal filed by the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.806/Chny/2023 िनधा"रण वष"/Assessment Year: 2002-03 V. Shri S.J.Suryah, The Asst. Commissioner- No.35-1D, Of Income Tax, 114, Neelakanta Mehta Street, Central Circle-2(4), T. Nagar, Chennai-600 017. Chennai. [Pan: Alyps 3012 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 271(1B) the tax payer cannot take a shelter that he was not aware why the Penalty proceedings have been initiated or was prevented from duly presenting the appellants' defense on the charge made. 6. The Ld.DR is noted to have opposed the contention of the Ld.AR and inte-alia has submitted that the Hon’ble Madras High Court

SHRI.S.J.SURYAH,CHENNAI, TAMIL NADU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), CHENNAI

In the result, appeal filed by the assessee is allowed and appeal filed by the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.806/Chny/2023 िनधा"रण वष"/Assessment Year: 2002-03 V. Shri S.J.Suryah, The Asst. Commissioner- No.35-1D, Of Income Tax, 114, Neelakanta Mehta Street, Central Circle-2(4), T. Nagar, Chennai-600 017. Chennai. [Pan: Alyps 3012 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 271(1B) the tax payer cannot take a shelter that he was not aware why the Penalty proceedings have been initiated or was prevented from duly presenting the appellants' defense on the charge made. 6. The Ld.DR is noted to have opposed the contention of the Ld.AR and inte-alia has submitted that the Hon’ble Madras High Court

M/S ENRICE ENTERPRISES PVT LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Manjunatha. G & Shri Manomohan Das

u/s 271AAB is leviable only on undisclosed income and not merely on an admission made by the assessee u/s.132 (4). The assessing officer has miserably failed to quantify the undisclosed income. :: 3 :: 9. The learned CIT(A) ought to have seen that the AO while levying penalty under section 271 AAB failed to follow the specific definition of undisclosed income

R V R NAGESH LEGAL HEIR OF LATE VENGATTARAYALU RAJAN,KANCHIPURAM vs. INCOME TAX OFFICER, NON CORP WARD - 22(4), TAMBARAM, TAMBARAM

In the result, the appeal of the assessee is allowed

u/s 274 r.w.s 271 was\na vague notice in a printed form without specifying the exact charge for which the\nassessee was being penalized and therefore, it was a clear case of non-application of\nmind while initiating penalty against the assessee. The Ld. AO, while initiating the\npenalty was not clear as to specific limb which was applicable

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

u/s 274 r.w.s 271 on 31.12.2010 is a vague notice in a printed form without striking- off irrelevant portion and do not specify the exact charge for each head of addition for which the assessee was being penalized and therefore, it was a clear case of non-application of mind while initiating penalty against the assessee. Even in the body