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)

d)…. he may direct that such person shall pay by way of penalty- …….” 2. As can be seen from the use of language, the legislation has envisaged that.. i. Penalty proceeding u/s 271 has to be initiated only during the pendency of the proceeding and not on completion of the proceeding ii. Before initiation, satisfaction on attraction of penal

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]

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

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]

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

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]

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

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]

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

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]

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

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]

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

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]

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

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]

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

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]

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

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]

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

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

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

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 ()

D E R PER MANU KUMAR GIRI (Judicial Member) The aforesaid appeals by the assessee for captioned assessment years arises out of separate orders of even date 01.05.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi (‘’CIT (A) in short’’). The appeals in ITA No.1575 & 1577/Chny/2024 are quantum appeals for assessment years 2013-14 and 2015- 2016 whereas appeals

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 ()

D E R PER MANU KUMAR GIRI (Judicial Member) The aforesaid appeals by the assessee for captioned assessment years arises out of separate orders of even date 01.05.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi (‘’CIT (A) in short’’). The appeals in ITA No.1575 & 1577/Chny/2024 are quantum appeals for assessment years 2013-14 and 2015- 2016 whereas appeals

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 ()

D E R PER MANU KUMAR GIRI (Judicial Member) The aforesaid appeals by the assessee for captioned assessment years arises out of separate orders of even date 01.05.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi (‘’CIT (A) in short’’). The appeals in ITA No.1575 & 1577/Chny/2024 are quantum appeals for assessment years 2013-14 and 2015- 2016 whereas appeals

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 ()

D E R PER MANU KUMAR GIRI (Judicial Member) The aforesaid appeals by the assessee for captioned assessment years arises out of separate orders of even date 01.05.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi (‘’CIT (A) in short’’). The appeals in ITA No.1575 & 1577/Chny/2024 are quantum appeals for assessment years 2013-14 and 2015- 2016 whereas appeals

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

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