GS & SD ASSOCIATES,CHENNAI vs. ITO, NCW-8(2), CHENNAI

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

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. No.2767/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 Gs & Sd Associates, Vs. The Income Tax Officer, No. 03, Vania Street, Kundrathur, Non Corporate Ward 8(2), Chennai 600 069. Chennai. [Pan:Aaqfg8838C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, Ca ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 08.01.2026 घोषणा की तारीख /Date Of Pronouncement 26.02.2026 : आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.08.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2017-18. 2. The Assessee Raised 6 Grounds Amongst Which The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A) Is Justified In Confirming The Addition Made By The Assessing Officer Under Section 68 Of The Income Tax Act , 1961 [“Act” In Short].

68 of the Act vide his order dated 29.03.2022 passed under section 147 r.w.s. 144B of the Act. Aggrieved

SUNDARAM SUBRAMANIAN,PUDUKKOTTAI vs. ITO, CIRCLE-2(1), TRICHY

In the result, both the appeals of the Assessee are partly allowed

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

144B of the Income-tax Act, 1961 (hereinafter referred to as the :-2-: ITA. Nos:2419 & 2420/Chny/2025 “Act”), vide assessment orders dated 14.03.2022 and 12.03.2022, for the Assessment Year 2013-14 and 2014-15 respectively. 2. The brief facts emanating from the records are that the assessee is an individual and had not filed the Return of Income for A.Y.2013-14

SUNDARAM SUBRAMANIAN REP. BY LEGAL HEIR S SUNDARAM,PUDUKKOTTAI vs. ITO, CIRCLE-2(1), TRICHY

In the result, both the appeals of the Assessee are partly allowed

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

144B of the Income-tax Act, 1961 (hereinafter referred to as the :-2-: ITA. Nos:2419 & 2420/Chny/2025 “Act”), vide assessment orders dated 14.03.2022 and 12.03.2022, for the Assessment Year 2013-14 and 2014-15 respectively. 2. The brief facts emanating from the records are that the assessee is an individual and had not filed the Return of Income for A.Y.2013-14

ALAGU PROCESS,TIRUPUR vs. ITO, WARD 2(1), TIRUPPUR

In the result the appeal of the assessee is partly allowed

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.695/Chny/2024 िनधा"रण वष" /Assessment Year: 2017-18 Alagu Process, The Income Tax Officer, S.F No.414, Vs. Ward-2(1), Palavanjipalayam Ring Road, Tiruppur. Veerapandi Post, Tirupur – 641 605. [Pan: Aavfa 5147P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri S. Sridhar (Erode), Advocate ""थ" की ओर से /Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/Date Of Hearing : 26.06.2024 घोषणा की तारीख /Date Of : 04.09.2024 Pronouncement आदेश / O R D E R Per S.R. Raghunatha, A.M : This Appeal By The Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), (Nfac), Delhi [Hereinafter “Cit(A)”] In Din & Order No. Itba/Nfac/S/250/2023- 24/105992446(1), Dated 19.01.2024. The Assessment Was Framed By The Assessing Officer For The Assessment Year 2017-18 U/S.147 R.W.S

68 instead of Section 69A was a curable mistake, without considering the unique nature and scope of each such provision and the satisfaction to be arrived by the Assessing Officer before invoking each of them. And, for other reasons that may be adduced at the time of hearing, the Appellant humbly prays that the present appeal be admitted, considered

ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI, NUNGAMBAKKAM, CHENNAI vs. AVILAA EXPORTS PRIVATE LIMITED, MANNADY, CHENNAI

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri S.R. Raghunathaआयकर अपील सं./Ita No.770/Chny/2024 िनधा8रण वष8 /Assessment Year: 2017-18 The Asst. Commissioner Of Avilaa Exports Pvt. Ltd., Income Tax, Vs. Old No.269, New No.126, 4Th Floor, Thambu Chetty Street, Corporate Circle-1(1), Chennai. Mannady, Chennai-600001. [Pan: Aajca 2473K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Assessee By : Shri Akshit Jain, C.A Fgथ" की ओर से /Revenue By : Shri A. Sasikumar, Cit सुनवाई की तारीख/Date Of Hearing : 19.06.2024 घोषणा की तारीख /Date Of Pronouncement : 30.08.2024 आदेश / O R D E R Per S.R. Raghunatha, A.M : This Appeal By The Revenue Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), [Nfac], Delhi [Hereinafter “Cit(A)] In Din & Order No.Itba/Nfac/S/250/2023- 24/1060339451(1), Dated 31.01.2024. The Assessment Was Framed By The Assessing Officer For The Assessment Year 2017-18 U/S. 147 R.W.S 144 R.W.S 144B Of The Income Tax Act, 1961 (Hereinafter The ‘Act’), Vide Order Dated 15.01.2022. :- 2 -: 2. The Grounds Of Appeal Raised By The Revenue Are As Under:

Section 68 of the Act rws 115BBE taxed @60% and added back to the total income of the assessee. Penalty u/s, 271AAC(1) of the Act is separately initiated. 19. Subject to the above, the total income of the assessee for the A.Y. 2017-18 is computed as under :- Particulars Amount (Rs.) Return Income 57,64,200 Add: Unexplained

SRINIVASAN MOHAMMAD IIBRAHIM,MADURAI vs. THE INCOME TAX OFFICER, NON CORPORATE WARD-2(3), MADURAI

In the result, the appeal filed by the assessee in ITA No

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.233 & 234/Chny/2024 िनधा"रण वष"/Assessment Year: 2013-14 Srinivasan Mohammad Ibrahim, Vs. The Income Tax Officer, 69, South Marret Street, Non Corporate Ward 2(3), Madurai South, South Gate S.O., Chennai. Madurai 625 001. [Pan: Ailpm0929R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri I Dinesh, Advocate ""थ" की ओर से/Respondent By : Shri R. V. Aroon Prasad, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 23.07.2024 घोषणा की तारीख /Date Of Pronouncement : 26.07.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi:

68 of the Act. 4. At the outset, we note that the assessment was completed under section 147 read with section 144B

SRINIVASAN MOHAMMAD IBRAHIM,MADURAI vs. ITO,NON-CORPORATE WRD-2(3), MADURAI

In the result, the appeal filed by the assessee in ITA No

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.233 & 234/Chny/2024 िनधा"रण वष"/Assessment Year: 2013-14 Srinivasan Mohammad Ibrahim, Vs. The Income Tax Officer, 69, South Marret Street, Non Corporate Ward 2(3), Madurai South, South Gate S.O., Chennai. Madurai 625 001. [Pan: Ailpm0929R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri I Dinesh, Advocate ""थ" की ओर से/Respondent By : Shri R. V. Aroon Prasad, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 23.07.2024 घोषणा की तारीख /Date Of Pronouncement : 26.07.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi:

68 of the Act. 4. At the outset, we note that the assessment was completed under section 147 read with section 144B

DK 140 UTHANGARAI PUESHES TEACHERS & EMP. CO-OP THRIFT & CREDIT SCOIETY LTD.,KRISHNAGIRI vs. ITO, WARD-1,, KRISHNAGIRI

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

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1227/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Dk140 Uthangarai Pueshes Teachers Vs. The Income Tax Officer & Emp. Co-Op. Thrift & Credit Ward 1, Society Limited, 140, Uthangarai, Krishnagiri. Krishnagiri-635 001. [Pan:Aagad3195A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T.S. Lakshmi Venkataraman, F.C.A. ""थ" की ओर से/Respondent By : Shri Vijay Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 18.06.2025 घोषणा की तारीख /Date Of Pronouncement : 30.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 24.02.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2020-21. 2. The Assessee Raised 6 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A)

68 of the Act, added to the total income of the assessee and completed the assessment under section 144 r.w.s. 144B

M/S CIGFILLIMITED,CHENNAI vs. ADIT,NFAC, DELHI

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

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.132/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Cigfil Limited, Vs. The Additional/Joint/Deputy/Assistant 37, Armenian Street, Parrys, Commissioner Of Income Tax/ Chennai 600 001. Income Tax Officer, National Faceless Assessment Centre, Delhi. [Pan:Aaacc3120C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri B. Ramakrishnan, Fca ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 06.04.2023 घोषणा की तारीख /Date Of Pronouncement : 31.05.2023 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), National Faceless Appeal Centre [Nfac], Delhi, Dated 19.12.2022 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2018-19 On 21.10.2018 Declaring Total Income Of ₹. Nil (Current Year Loss ₹.21,39,354/-) & The Same Was 2

144B of the Act dated 14.09.2021. During the course of assessment proceedings, on verification of the details available on record, the Assessing Officer noted that during the year unsecured loan standing in the balance sheet of ₹.25,17,43,237/- and accordingly, notice under section 142(1) of the Act was issued. After various opportunities afforded, the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, MADURAI vs. S.RAJENDRAN, CHITHARAL PO

In the result both the appeals of the revenue are dismissed

sections": [ "147", "148", "143(3)", "68", "46A", "263", "144B", "41(1)", "115BBE", "143(1)" ], "issues": "Whether the CIT(A) correctly

ASSISTANT COMMISSIONER OF INCOME TAX, MADURAI vs. S. RAJENDRAN, CHITHARAL

In the result both the appeals of the revenue are dismissed

sections": [ "147", "148", "143(3)", "68", "46A", "263", "144B", "41(1)", "115BBE", "143(1)" ], "issues": "Whether the AO was justified

NILAA CHARITABLE TRUST,VILLUPURAM vs. ITO, EXEMPTIONS WARD-1, CHENNAI

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

Bench: SHRI GEORGE GEORGE K (Vice President), SHRI S.R. RAGHUNATHA (Accountant Member)

144B of the Act (order dated 21.04.2024). 4. Aggrieved by the order of assessment by adding back the sum of Rs.1,43,61,000/-, the assessee preferred an appeal before the First Appellate Authority. Before the First Appellate Authority, the assessee has filed additional evidences under Rule 46A of the Income Tax Rules, 1962. The additional evidences that sought

SUKUMAR DHANAPAL,CHENNAI vs. ITO, NCW-9(1), CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.1724/Chny/2024 िनधा"रण वष"/Assessment Year: 2015-16 Sukumar Dhanapal, Vs. The Income Tax Officer, 121/47, Singanna Chetty Street, Non-Corporate Ward 9(1), Chintadripet, Chennai 600 002. Chennai 600 034. [Pan: Atnpd5850F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. M. Lavanya, Ca ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 09.09.2024 घोषणा की तारीख /Date Of Pronouncement : 13.09.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 15.02.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2015-16. 2. We Find That This Appeal Was Filed With A Delay Of 59 Days. The Assessee Filed Petition In The Form Of Notarized Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit, We Find The Reasons Stated By The 2

144B of the Act, by treating the above deposits as unexplained income of the assessee under section 68 of the Act. Having

GNANAMORRTHY SURESH,TIRUPATTUR vs. ITO, WARD-2,, VELLORE

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

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.2623/Chny/2024 िनधा"रण वष"/Assessment Year: 2018-19 Gnanamoorthy Suresh,, Vs. The Income Tax Officer, No. 210, Phase 1, Tnhb, Vellore, Ward 2, Tirupattur, Tirupattur H.O. Vellore. Tamil Nadu 635 601. [Pan:Bpcps7016G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri P. Ranga Ramanujam, C.A. ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.01.2025 घोषणा की तारीख /Date Of Pronouncement : 07.02.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 23.09.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2018-19. 2. The Assessee Raised 8 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A) Is 2

68 of the Act to the total income of the assessee vide his order dated 09.02.2023 passed under section 147 r.w.s. 144B

RAMESH MANGILAL,KOLATHUR vs. INCOME-TAX OFFICER, NON CORP WARD 10(3), NUNGAMBAKKAM

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

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1050/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 Ramesh Mangilal, Vs. The Income Tax Officer, 8, Ayyappa Nagar Extension, Non Corporate Ward 10(3), Vinayagapuram, Kolathur, Chennai. Chennai 600 099. [Pan:Agvpr4889B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Arihanth Jain, C.A. ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 01.07.2025 घोषणा की तारीख /Date Of Pronouncement : 17.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 14.02.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2017-18. 2. The Assessee Raised 3 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A)

144B of the Act dated 30.03.2022 by treating the cash deposit to an extent of ₹.1,40,28,200/- as unexplained money under section 68

ASIA COKE PVT. LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Ms. S. Padmavathyआयकर अपील सं./I.T.A. No.1403/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Asia Coke Private Limited, Vs. The Deputy Commissioner Of Bascon Futura Sv, 4Th Floor, Income Tax, Venkatanarayana Road, T. Nagar, Corporate Circle 1(1), Chennai 600 017. Chennai. [Pan: Aakca4655Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. S. Sanchita, Advocate ""थ" की ओर से/Respondent By : Ms. E Pavuna Sundari, Cit सुनवाई की तारीख/ Date Of Hearing : 11.12.2025 घोषणा की तारीख /Date Of Pronouncement : 17.12.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.01.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2018-19. 2. We Find That This Appeal Is Filed With A Delay Of 45 Days. The Assessee Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit, In 2

68 of the Act. 5. The ld. AR Ms. S. Sanchita, Advocate drew our attention to page 1, 2 & 5 of the paper book and submits that the notice under section 148A(b) of the Act dated 14.03.2022, order under section 148A(d) of the Act dated 26.03.2022 and notice under section 148 of the Act respectively

NILGIRI DIST PALANTATION WORKERS COOP THIRFT AND CREDIT SOCIETY J 188, ,NILGIRI vs. ITO, WARD 1, OOTY, OOTY

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.1427/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 V. Nilgiri Dist. Plantation Workers Co- The Ito, Op. Thrift & Credit Society J188, Ward-1, Rokby, Coonoor, Ooty, The Nilgiris-643 102. Christo Building, Ii Floor, State Bank Road, Ootacamund-643 001. [Pan: Aaban 4395 D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

68,510/- being charges collected from issue of application form and Rs.7,22,916/- being charges for issue book, cheque book etc. it is held that since these activities are necessarily connected to activities of providing credit facilities to members, the income from such activities is held to be business income for the purpose of deduction under section

HOTEL PREETHI INTERNATIONAL PVT. LTD.,NILGIRIS vs. ITO, CORPORATE WARD-2,, COIMBATORE

In the result, the appeals filed by the assessee are allowed for\nstatistical purpose and the stay petitions filed by the assessee are\ndismissed as infructuous

sections": [ "147", "144", "144B", "68" ], "issues": "Whether the ex-parte assessment orders passed without affording proper opportunity to the assessee