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

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

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

36,114/- for Assessment Year (AY) 2009-10, the assessee is in further appeal before us. The impugned order has been passed by learned Commissioner of Income Tax (Appeals)-2, Coimbatore [CIT(A)] on 31-03-2017 in the matter of impugned penalty levied by Ld. AO vide order dated 26-09-2014. In the penalty order, the penalty

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

36 ::\n• Hon'ble ITAT Chennai DCIT Vs R Elangovan ITA No.\n1199/CHNY/2017 dated 05-04-2018\n• Hon'ble ITAT Chandigarh Happy Steel Pvt Ltd Vs DCIT ITA\nNo.398/CHD/2023 dated 05-06-2024\n• Hon'ble ITAT- Delhi Jaina Marketing & Associates Vs DCIT [2024]\n162 taxmann.com 439 (Delhi - Trib.)\n• Hon'ble ITAT- Pune Kishore DigambarPatilVs

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

36 ::\n21. The Ld.AR has filed his rejoinder to the written submissions of the\nLd.DR, which is reproduced as under:\nRejoinder to the counter filed by the Department\nYour appellant humbly wishes to submit the rejoinder to the counter\nsubmissions made by the department on 03-04-2025 as under:\nThe main issue in the appeal is with regard

PENTA MEDIA GRAPHICS LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the assessee is dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.1402/Chny/2015 िनधा"रण वष"/Assessment Year: 2000-01 M/S. Penta Media Graphics Ltd., The Deputy Commissioner Of ‘Taurus’, No. 25, First Main Road, Vs. Income Tax, Media Circle I, Room No. 311, 3Rd Floor, New Block, United India Colony, Kodambakkam, Chennai 600 024. 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. [Pan: Aaacp1647B] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri G. Baskar, Advocate & : Smt. Sree Valli Lakshmi, Advocate ""थ" की ओर से/Respondent By None [Dept. Letter Submission] : सुनवाई की तारीख/ Date Of Hearing 12.04.2023 : घोषणा की तारीख /Date Of Pronouncement : 10.05.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 14, Chennai Dated 30.03.2015 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

u/s 271(1)(c) since the same proceeds only on a different interpretation of the statutory position . 6. The Commissioner of Income-tax (Appeals) ought to have noted that the quantum of Royalty as well as the manner of computation thereof had been estimated by various officer of the department and this estimation cannot be the basis of the levy

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)

u/s 271D/E, he AO had no satisfaction to Initiate any penalty. 3.1 In this regard, reliance is placed on the decision of the Special Bench of the ITAT, Chandigarh Bench in 98 ITD 200. The relevant portion of the decision is extracted below: "21. Another factor that deserves consideration is the requirement of recording of satisfaction in the course

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)

u/s 271D/E, he AO had no satisfaction to Initiate any penalty. 3.1 In this regard, reliance is placed on the decision of the Special Bench of the ITAT, Chandigarh Bench in 98 ITD 200. The relevant portion of the decision is extracted below: "21. Another factor that deserves consideration is the requirement of recording of satisfaction in the course

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)

u/s 271D/E, he AO had no satisfaction to Initiate any penalty. 3.1 In this regard, reliance is placed on the decision of the Special Bench of the ITAT, Chandigarh Bench in 98 ITD 200. The relevant portion of the decision is extracted below: "21. Another factor that deserves consideration is the requirement of recording of satisfaction in the course

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 of the Act is not mandatory but discretionary. The provisions of section 271AAB of the Act is pari materia with that of section 158BFA of the Act relating to block assessment and accordingly argued that the levy of penalty under section 271AAB is not mandatory but discretionary. When there is reasonable cause, the penalty is not exigible

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

M/S ENRIA 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(1)(c) of the Act & Sec.270A of the Act, and wordings therein both provisions are similar and para materia to each other. Although, the term ‘tax evasion’ has been redefined by way of ‘under reporting of income and under reporting as a consequence of misreporting of income’ but it is synonymous to concealment of particular of income or furnishing

M/S ENRICE 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(1)(c) of the Act & Sec.270A of the Act, and wordings therein both provisions are similar and para materia to each other. Although, the term ‘tax evasion’ has been redefined by way of ‘under reporting of income and under reporting as a consequence of misreporting of income’ but it is synonymous to concealment of particular of income or furnishing

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

36 parties during FY 2016–17. Notices under Section 133(6) were issued to these parties. 32 parties responded with confirmations and ledgers. In 4 cases, either balance was NIL or confirmations were not received. However, in respect of 12 parties, trade advances aggregating to ₹1,70,16,220/- remained unsettled for more than 5 years. Based on the prolonged

M/S. REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. ACIT , INTL TAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

penalty levied u/s 271(1)(c) of the Income ITA Nos.889 to 894/Chny/2025 (AYs 2011-12 to 2016-17) M/s. Redington Distribution Pte Ltd. :: 2 :: Tax Act, 1961 (hereinafter referred to as ‘the Act‘) on the common addition(s) made on account of the profits of the assessee attributed to be taxed in India. With the consent of both

M/S. REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. ACIT, INTL TAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

penalty levied u/s 271(1)(c) of the Income ITA Nos.889 to 894/Chny/2025 (AYs 2011-12 to 2016-17) M/s. Redington Distribution Pte Ltd. :: 2 :: Tax Act, 1961 (hereinafter referred to as ‘the Act‘) on the common addition(s) made on account of the profits of the assessee attributed to be taxed in India. With the consent of both

M/S.REDINGTON DISTRIBUTIONS PTE LTD.,SINGAPORE vs. ACIT, INTLTAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

penalty levied u/s 271(1)(c) of the Income ITA Nos.889 to 894/Chny/2025 (AYs 2011-12 to 2016-17) M/s. Redington Distribution Pte Ltd. :: 2 :: Tax Act, 1961 (hereinafter referred to as ‘the Act‘) on the common addition(s) made on account of the profits of the assessee attributed to be taxed in India. With the consent of both

M/S.REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. ACIT,INTL TAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

penalty levied u/s 271(1)(c) of the Income ITA Nos.889 to 894/Chny/2025 (AYs 2011-12 to 2016-17) M/s. Redington Distribution Pte Ltd. :: 2 :: Tax Act, 1961 (hereinafter referred to as ‘the Act‘) on the common addition(s) made on account of the profits of the assessee attributed to be taxed in India. With the consent of both