SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1),, CHENNAI

In the result, the appeal of the assesse is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

271A for assessment years- 2012-13 to 2016-17 the same are adjudicated by this common order. Appeals vide ITA Nos. 1478 to 1482 Supra, challenging penalty u/s 271(1) ( c ) for AY’s 2012-13 to 2016-17. 3.0 As facts for all the years are same, Appeal vide ITA Nos. 1478 for AY-2012-13 is taken

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

271A for assessment years- 2012-13 to 2016-17 the same are adjudicated by this common order. Appeals vide ITA Nos. 1478 to 1482 Supra, challenging penalty u/s 271(1) ( c ) for AY’s 2012-13 to 2016-17. 3.0 As facts for all the years are same, Appeal vide ITA Nos. 1478 for AY-2012-13 is taken

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

271A for assessment years- 2012-13 to 2016-17 the same are adjudicated by this common order. Appeals vide ITA Nos. 1478 to 1482 Supra, challenging penalty u/s 271(1) ( c ) for AY’s 2012-13 to 2016-17. 3.0 As facts for all the years are same, Appeal vide ITA Nos. 1478 for AY-2012-13 is taken

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

271A for assessment years- 2012-13 to 2016-17 the same are adjudicated by this common order. Appeals vide ITA Nos. 1478 to 1482 Supra, challenging penalty u/s 271(1) ( c ) for AY’s 2012-13 to 2016-17. 3.0 As facts for all the years are same, Appeal vide ITA Nos. 1478 for AY-2012-13 is taken

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

271A for assessment years- 2012-13 to 2016-17 the same are adjudicated by this common order. Appeals vide ITA Nos. 1478 to 1482 Supra, challenging penalty u/s 271(1) ( c ) for AY’s 2012-13 to 2016-17. 3.0 As facts for all the years are same, Appeal vide ITA Nos. 1478 for AY-2012-13 is taken

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

271A for assessment years- 2012-13 to 2016-17 the same are adjudicated by this common order. Appeals vide ITA Nos. 1478 to 1482 Supra, challenging penalty u/s 271(1) ( c ) for AY’s 2012-13 to 2016-17. 3.0 As facts for all the years are same, Appeal vide ITA Nos. 1478 for AY-2012-13 is taken

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1),, CHENNAI

In the result, the appeal of the assesse is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

271A for assessment years- 2012-13 to 2016-17 the same are adjudicated by this common order. Appeals vide ITA Nos. 1478 to 1482 Supra, challenging penalty u/s 271(1) ( c ) for AY’s 2012-13 to 2016-17. 3.0 As facts for all the years are same, Appeal vide ITA Nos. 1478 for AY-2012-13 is taken

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

271A for assessment years- 2012-13 to 2016-17 the same are adjudicated by this common order. Appeals vide ITA Nos. 1478 to 1482 Supra, challenging penalty u/s 271(1) ( c ) for AY’s 2012-13 to 2016-17. 3.0 As facts for all the years are same, Appeal vide ITA Nos. 1478 for AY-2012-13 is taken

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

271A for assessment years- 2012-13 to 2016-17 the same are adjudicated by this common order. Appeals vide ITA Nos. 1478 to 1482 Supra, challenging penalty u/s 271(1) ( c ) for AY’s 2012-13 to 2016-17. 3.0 As facts for all the years are same, Appeal vide ITA Nos. 1478 for AY-2012-13 is taken

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)

Penalty u/s 271A, 271B and 271(1)(c) are initiated separately." 4. As evident from the above recording made during the course of assessment proceeding, the entire legal requirement, i. initiation during the pendency of the proceeding ii. Recording of satisfaction and iii. Initiated for concealment of total income has been met. Section

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)

Penalty u/s 271A, 271B and 271(1)(c) are initiated separately." 4. As evident from the above recording made during the course of assessment proceeding, the entire legal requirement, i. initiation during the pendency of the proceeding ii. Recording of satisfaction and iii. Initiated for concealment of total income has been met. Section

BRIGHT SINGH CHELLADURAI,NAGERCOIL vs. INCOME TAX OFFICER, WARD 1, TIRUNELVELI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1428/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 V. Bright Singh Chelladurai, The Income Tax Officer, No.5, Nanthanial Street, Ward-1, Nagercoil, Tirunelveli. Kanyakumari-629 001. [Pan: Atvpb 0028 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

U/s 44AA of the Act, nor audited his ITA No.1428/Chny/2023 for AY 2015-16 Bright Singh Chelladurai :: 3 :: accounts as per provisions of Sec.44AB of the Act. The AO firstly levied penalty u/s.271A of the Act, for non-maintaining the books of accounts as required u/s.44AA of the Act and levied penalty of Rs.25,000/-. The AO thereafter also levied

AA522 KUNNATHUR VELAMPALAYAM PRIMARY AGRICULTURAL COOP CREDIT SOCIETY LTD,TIRUPUR vs. THE INCOME TAX OFFICER, WARD 1(2) TIRUPUR, TIRUPUR

The appeal of the assessee is allowed

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.3133/Chny/2025 िनधा"रण वष" /Assessment Year: 2019-20

u/s. 272A(1)(d) of the Act for the reason that the assessee did not respond to the notices issued. The A.O passed AA522 Kunnathur Velampalayam Primary Agricultural Co-op. Credit Society Ltd. :- 3 -: the penalty order levying a penalty of Rs.50,000/- (Rs.10,000/- for each of the default). Aggrieved, the assessee filed further appeal before

PALAVESAKANNU PALANI,TIRUNELVELI vs. ITO, WARD-1, TIRUNELVELI

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos.1575, 1576, 1577 & 1578/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2013-14,2015-16 & 2015-2016) Palavesakannu Palani, Vs. The Income Tax Officer, 28, Ram Nagar, Ward 1, Thiyagaraja Nagar, Tirunelveli. Palamkottai, Tirunelveli 627 002. [Pan: Awvpp 9442L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Kathir, Advocate ""यथ" क" ओर से /Respondent By : Ms Kavitha, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 26.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 28.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

section 143(3) r.w.s.147 of the Act on 28.12.2018 at total income of Rs. 29,52,529/-, Based on the findings during the course of re-assessment proceedings, the AO initiated penalty proceedings u/s 271A for the failure to maintain books of accounts and penalty proceedings u/s 271

PALAVESAKANNU PALANI,TIRUNELVELI vs. ITO,WARD-1, TIRUNELVELI

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos.1575, 1576, 1577 & 1578/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2013-14,2015-16 & 2015-2016) Palavesakannu Palani, Vs. The Income Tax Officer, 28, Ram Nagar, Ward 1, Thiyagaraja Nagar, Tirunelveli. Palamkottai, Tirunelveli 627 002. [Pan: Awvpp 9442L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Kathir, Advocate ""यथ" क" ओर से /Respondent By : Ms Kavitha, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 26.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 28.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

section 143(3) r.w.s.147 of the Act on 28.12.2018 at total income of Rs. 29,52,529/-, Based on the findings during the course of re-assessment proceedings, the AO initiated penalty proceedings u/s 271A for the failure to maintain books of accounts and penalty proceedings u/s 271

PALAVESAKANNU PALANI,TIRUNELVELI vs. ITO, WARD-1, TIRUNELVELI

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos.1575, 1576, 1577 & 1578/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2013-14,2015-16 & 2015-2016) Palavesakannu Palani, Vs. The Income Tax Officer, 28, Ram Nagar, Ward 1, Thiyagaraja Nagar, Tirunelveli. Palamkottai, Tirunelveli 627 002. [Pan: Awvpp 9442L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Kathir, Advocate ""यथ" क" ओर से /Respondent By : Ms Kavitha, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 26.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 28.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

section 143(3) r.w.s.147 of the Act on 28.12.2018 at total income of Rs. 29,52,529/-, Based on the findings during the course of re-assessment proceedings, the AO initiated penalty proceedings u/s 271A for the failure to maintain books of accounts and penalty proceedings u/s 271

PALAVESAKANNU PALANI,TIRUNELVELI vs. ITO, WARD-1, TIRUNELVELI

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos.1575, 1576, 1577 & 1578/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2013-14,2015-16 & 2015-2016) Palavesakannu Palani, Vs. The Income Tax Officer, 28, Ram Nagar, Ward 1, Thiyagaraja Nagar, Tirunelveli. Palamkottai, Tirunelveli 627 002. [Pan: Awvpp 9442L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Kathir, Advocate ""यथ" क" ओर से /Respondent By : Ms Kavitha, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 26.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 28.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

section 143(3) r.w.s.147 of the Act on 28.12.2018 at total income of Rs. 29,52,529/-, Based on the findings during the course of re-assessment proceedings, the AO initiated penalty proceedings u/s 271A for the failure to maintain books of accounts and penalty proceedings u/s 271

P. KRISHNAMURTHY,VILLUPURAM vs. ITO,WARD-2, VILLUPURAM

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

Bench: Shri Mahavir Singh

271, 271A and 272A - Commissioners (Appeals) to have the same powers as Appellate Assistant Commissioners in regard to imposition of penalty. Section 245 - Commissioners (Appeals) authorised to set off refund against tax remaining payable. Section 245A - Inclusion of Commissioner (Appeals) as an income-tax authority for purposes of Chapter XIXA relating to settlement of cases. Sections 247 to 251 - Provisions

A.G.T. ELECTRONICS LTD.,COIMBATORE vs. ADIT, CPC, , BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.2767/Chny/2024 िनधा8रण वष8 /Assessment Year: 2018-19

271, 271A and 272A - Commissioners (Appeals) to have the same powers as Appellate Assistant Commissioners in regard to imposition of penalty. Section 245 - Commissioners (Appeals) authorised to set off refund against tax remaining payable. Section 245A - Inclusion of Commissioner (Appeals) as an income-tax authority for purposes of Chapter XIXA relating to settlement of cases. AGT Electronics Ltd. :- 8 -: Sections