JAGATHESH,CHENNAI vs. ACIT, NCC-1(1), CHENNAI

In the result the appeal of the assessee in ITA No

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

condone the delay in filing the appeal against the penalty order u/s.271AAC of the Act, before the ld.CIT(A). 69.5 Further as we have already decided that the reassessment

POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI , CHENNAI

In the result, all the three appeals of the assessee for the A

condoned the delay of 604 days, citing Supreme Court precedents that substantive justice should prevail over technicalities. It was held that the notice issued u/s. 148 of the Act, though dated 31.03.2021, was digitally signed and issued on 01.04.2021, making it subject to the new reassessment

POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI, CHENNAI

In the result, all the three appeals of the assessee for the A

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

delay, was neither deliberate nor intentional but occurred due to bona fide reasons, and thus deserved to be condoned in the interest of substantial justice. 2. Without prejudice to the above, that the Ld.CIT(A) erred in not appreciating that the assessment order dated 23.03.2022 passed by the National Faceless Assessment Centre [“Assessing Officer”] u/s.147 r.w.s

POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI, CHENNAI

In the result, all the three appeals of the assessee for the A

delay of 604 days in filing the appeal before the CIT(A) was due to sufficient cause and ought to be condoned. The Tribunal further held that the notice u/s 148 of the Act, though dated 31.03.2021, was digitally signed and issued on 01.04.2021, making it subject to the new reassessment

POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI, CHENNAI

In the result, the appeal of the assessee is allowed

condoned the delay, we further note that the grounds urged\nbefore us are predominantly legal in nature and go to the very root of the\nassessment proceedings. It is a settled proposition of law that where a ground\ninvolves a pure question of law arising from the facts already on record, the\nsame may be raised at any stage

POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI, CHENNAI

In the result, the assessee succeeds on the legal ground

delay, was neither deliberate nor intentional but\noccurred due to bona fide reasons, and thus deserved to be condoned in the\ninterest of substantial justice.\n2. Without prejudice to the above, that the Ld.CIT(A) erred in not appreciating\nthat the assessment order dated 03.03.2023 passed by the National\nFaceless Assessment Centre [“Assessing Officer”] u/s.147 r.w.s 144 of the\nAct

M/S ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT,CORPORATE CIRCLE, CHENNAI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

reassessment proceedings cannot be initiated Ground merely on the basis of Audit objection. 8. The Ld. CIT (A) erred in reopening the assessment of Technical assessee u/s 147 of the Act without there being any Ground new tangible material on record to come to conclusion that there is escapement of income. 9. The Ld. CIT (A) erred in not deleting

M/S. ABAN OFFSHORE LIMITED,CHENNAI vs. DCITCORPORATE CIRCLE1(1), CHENNAI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

reassessment proceedings cannot be initiated Ground merely on the basis of Audit objection. 8. The Ld. CIT (A) erred in reopening the assessment of Technical assessee u/s 147 of the Act without there being any Ground new tangible material on record to come to conclusion that there is escapement of income. 9. The Ld. CIT (A) erred in not deleting

DCIT CORPORATE CIRCLE 1(1), CHENNAI vs. ABAN OFFSHORE LTD., CHENNAI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

reassessment proceedings cannot be initiated Ground merely on the basis of Audit objection. 8. The Ld. CIT (A) erred in reopening the assessment of Technical assessee u/s 147 of the Act without there being any Ground new tangible material on record to come to conclusion that there is escapement of income. 9. The Ld. CIT (A) erred in not deleting

ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 1(1), CHENNAI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

reassessment proceedings cannot be initiated Ground merely on the basis of Audit objection. 8. The Ld. CIT (A) erred in reopening the assessment of Technical assessee u/s 147 of the Act without there being any Ground new tangible material on record to come to conclusion that there is escapement of income. 9. The Ld. CIT (A) erred in not deleting

DEPUTY COMMISSIONER OF INCOME TAX , CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

In the result, the appeal f

Bench: Shri Aby T. Varkey & Shri Jagadish

delay and therefore, the same is condoned and we proceed to decide the appeal on merits. condoned and we proceed to decide the appeal on merits. 4. The sole grievance of the Revenue in this appeal is against the The sole grievance of the Revenue in this appeal is against the The sole grievance of the Revenue in this appeal

KELLER (M) SDN BHD,CHENNAI vs. DCIT INTL TAX 1(2), CHENNAI, CHENNAI

In the result, the appeal of the assessee stands allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1319/Chny/2023 (िनधा"रणवष" / Assessment Year: 2018-2019) Vs. The Deputy Commissioner Of Keller (M) Sdn Bhd, Income Tax, 7Th Floor, Centennial Square, International Taxation 1(2) No.6A, Dr. Ambedkar Road, Chennai. Kodambakkam, Chennai 600 024. [Pan: Aagck 8014M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Ashik Shah, C.A. ""यथ" क" ओर से /Respondent By : Shri. Nilay Baran Som, Irs, Cit.

delay. During the pendency of disposal of the condonation application by the Hon'ble Board, the Appellant was served a notice under section 148 of the Act on March 31, 2022. In response to the notice Appellant filed a return of income on April 28, 2022. Thereafter, the Ld. AO proceeded with the reassessment

TAMILNADU STATE APEX FISHERIES COOP FEDERATION LTD.,CHENNAI vs. ITO, NCW-19(1), CHENNAI

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2750, 2751, 2752 & 2753/Chny/2025 िनधा%रण वष% /Assessment Years: 2013-14, 2014-15 & 2016-17

delay in filing the ITA Nos.2750 to 2753/Chny/2025 Tamilnadu State Apex fisheries Co.op. Federation Ltd. :- 4 -: appeal and the assessee had not submitted petition for condonation. The Ld. AR submitted that since the reassessment

TAMILNADU STATE APEX FISHERIES COOP FEDERATION LTD.,CHENNAI vs. ITO, NCW-19(1), CHENNAI

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2750, 2751, 2752 & 2753/Chny/2025 िनधा%रण वष% /Assessment Years: 2013-14, 2014-15 & 2016-17

delay in filing the ITA Nos.2750 to 2753/Chny/2025 Tamilnadu State Apex fisheries Co.op. Federation Ltd. :- 4 -: appeal and the assessee had not submitted petition for condonation. The Ld. AR submitted that since the reassessment

TAMILNADU STATE APEX FISHERIES COOP FEDERATION LTD.,CHENNAI vs. ITO, NCW-19(1), CHENNAI

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2750, 2751, 2752 & 2753/Chny/2025 िनधा%रण वष% /Assessment Years: 2013-14, 2014-15 & 2016-17

delay in filing the ITA Nos.2750 to 2753/Chny/2025 Tamilnadu State Apex fisheries Co.op. Federation Ltd. :- 4 -: appeal and the assessee had not submitted petition for condonation. The Ld. AR submitted that since the reassessment

TAMILNADU STATE APEX FISHERIES COOP FEDERATION LTD.,CHENNAI vs. ITO, NCW-19(1), CHENNAI

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2750, 2751, 2752 & 2753/Chny/2025 िनधा%रण वष% /Assessment Years: 2013-14, 2014-15 & 2016-17

delay in filing the ITA Nos.2750 to 2753/Chny/2025 Tamilnadu State Apex fisheries Co.op. Federation Ltd. :- 4 -: appeal and the assessee had not submitted petition for condonation. The Ld. AR submitted that since the reassessment

UMAMAHESWARI,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

The appeal of the assessee is allowed

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2033/Chny/2025 िनधा$रण वष$ /Assessment Year: 2017-18

condone the delay in filing the appeal before the CIT(A) by placing reliance on the decision of the Hon'ble Supreme Court in the case of Collector, Land Acquisition v MST Katiji 1987 167 ITR 471 (SC). 7. We also notice that the coordinate bench in the above has admitted the contentions raised for the first time before

SYED NAZEER SYED FAYAZ,ERODE vs. ITO, WARD-2(1), ERODE

In the result, the appeal of assessee is allowed for statistical purposes

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2189/Chny/2025 िनधा%रण वष% /Assessment Year: 2017-18

Reassessment Order by filing Rectification Application within 30 days, being time limit to have filed the first appeal, thereby taking a narrow, hyper-technical view. 5) Without prejudice, the Learned First Appellate Authority, despite reproducing the chart drawn by the Appellant narrating the sequence of events causing the delay, erred in failing to consider the same holistically, given the fact

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGIRI SRI VIDHYA MANDIR EDUCATIONAL TRUST, , KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

reassess the total income for the entire six years block assessment period even in case of completed/unabated assessment. As per the second proviso to Section 153A, only pending assessment/reassessment shall stand abated and the AO would assume the jurisdiction with respect to such abated assessments. It does not provide that all completed/unabated assessments shall abate. If the submission on behalf