HYUNDAI TRANSYS INC,REPUBLIC OF KOREA vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAX, CORPORATE CIRCLE 1(1), CHENNAI, CHENNAI

Appeal of the assessee is allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.338/Chny/2024 (िनधा"रणवष" / Assessment Year: 2015-2016) Hyundai Transys Inc, Vs. The Deputy Commissioner Of 105, Sindang Income Tax, 1 Ro Seongyeon, International Tax, Myeon, Corporate Circle 1(1) Seosan, Ccn 356851 Chennai. Korea.

68/[2013] 35 taxmann.com 443 has held that mere participation by a party in proceedings without jurisdiction will not vest/confer jurisdiction on the authority. Reason to issue notice. Thus this lack of satisfaction of jurisdictional fact can never confer jurisdiction and an objection to it can be raised at any time even in appeal proceedings. The mere fact that

SELVARAJ AROKIA SAGAYA RAJ,CHENNAI vs. DCIT, NCC-22(1), CHENNAI

In the result, the appeal of the assessee is allowed, and the stay application is dismissed as infructuous

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3597/Chny/2025 & S.A No.118/Chny/2025 िनधा%रण वष% /Assessment Year: 2018-19 Selvaraj Arokia Sagaya Raj, The Dy. Commissioner Of Income 6/9 Ff1, Soundariya Apartments, Vs. Tax, Voc 2Nd Main Road, Non Corporate Circle-22(1), Kodambakkam, Tambaram, Chennai. Chennai – 600 024. Pan: Aeypa 8464Q

148A(d) of the Act on 31.03.2022 stating that since the assessee did not reply and therefore, constrained to conclude that the assessee does not have any objection against issuing of notice u/s. 148 of the Act. The A.O also issued a notice u/s. 148 on 31.03.2022 reopening the assessment. After considering the response filed by the assessee

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

PARTHASARATHI PRABAKARAN,VELLORE vs. ITO, WARD-3,, VELLORE

Appeal of the assessee is allowed

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.3111/Chny/2025 िनधा"रण वष" /Assessment Year: 2018-19

68,00,000/- and business transaction reflected in Form-26AS amounting to Rs. 66,522/- Parthasarathi Prabakaran :- 2 -: during the year under consideration. Therefore, the A.O reopened the assessment by issuing notice u/s. 148A(b) of the Act dated 21.03.2022. Subsequently, the A.O the A.O passed the order u/s. 148A(d) of the Act on 02.04.2022 and issued a notice

ANNAI AMALI MEENBEDI THOLILAR MOONATA SANGAM,TIRUCHENDUR vs. INCOME TAX OFFICER , WARD 1, TUTICORIN

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No. 2956 & 2957/Chny/2025 िनधा"रण वष" /Assessment Year: 2015-16 & 2018-19

68 of the Act and the interest amount has unexplained u/s. 69A of the Act. Aggrieved, the assessee filed further appeal before the CIT(A). The assessee did not respond to the notices of the CIT(A) and accordingly the CIT(A) dismissed the appeal ex-parte. 3. We have heard the parties, and perused the material available on record

ANNAI AMALI MEENBEDI THOLILAR MOONATA SANGAM,TIRUCHENDUR vs. INCOME TAX OFFICER, WARD 1, TUTICORIN

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No. 2956 & 2957/Chny/2025 िनधा"रण वष" /Assessment Year: 2015-16 & 2018-19

68 of the Act and the interest amount has unexplained u/s. 69A of the Act. Aggrieved, the assessee filed further appeal before the CIT(A). The assessee did not respond to the notices of the CIT(A) and accordingly the CIT(A) dismissed the appeal ex-parte. 3. We have heard the parties, and perused the material available on record

RAJENDRAA SAKUNTHALA,COIMBATORE vs. ACIT, NCC-2,, COIMBATORE

In the result, appeal filed by the assessee is allowed

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

68,770/-. Subsequently, the case was reopened by issuance of notice u/s.148 of the Act on 31.03.2022 by the Assistant Commissioner of Income Tax, Non-Corporate Circle-2, Coimbatore, being the JAO. In response thereto, the assessee filed her return of income on 15.04.2022 declaring a total income of Rs.4,03,29,350/-. 5. Thereafter, the case was assigned

R1618 VARADHARAJAPURAM PACS,TIRUCHIRAPPALLI vs. ITO, WARD-2,, TIRUCHIRAPPALLI

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.588/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 R 1618 Varadharajapuram Primary Vs. The Income Tax Officer, Agri. Co-Op. Society, 6/69A, Ward 2, Thirunarayanapuram, Tiruchirapalli. Tiruchirapalli 621 203. [Pan:Aabar2403E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Vasudevan, Advocate ""थ" की ओर से/Respondent By : Shri A. Sasi Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 22.04.2025 घोषणा की तारीख /Date Of Pronouncement : 30.04.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.02.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2019-20. 2. The Assessee Raised 7 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A)

148A(d) of the Act followed by notice under section 142(1) of the Act dated 10.07.2023. However, the assessee did not comply with the same. The Assessing Officer issued further notice under section 142(1) of the Act dated 27.07.2023, but, however, the assessee again failed to comply with the same. Thereafter, the Assessing Officer issued show

MRS. ROOPA RATHI,CHENNAI vs. ITO, NCW-10(3), CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1707/Chny/2025 Assessment Years: 2018-19 Mrs.Roopa Rathi, Income Tax Officer, Door No.1, Damodar Murthy Street, Non-Corporate Ward-10(3), Kilpauk, Chennai. Chennai-600 010. [Pan: Ajapr6077R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.Hitesh, Advocate For Mr.D.Anand, Advocate. प्रत्यर्थी की ओर से /Revenue By : Ms.Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 25.08.2025 घोषणा की तारीख /Date Of Pronouncement : 04.09.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

68 of the Act. The Ld. Counsel argued that it is assailing the order of Ld.CIT(A) both on legal grounds as well as on the merits of the case. As the legal ground of the appellant assessee strikes at the very root of the reassessment order u/s. 147 r.w.s. 144B r.w.s 115BBE dated 27.03.2023, we deem it appropriate

NEELAM DEVI GUPTA,AHMEDABAD vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, ITO WARD-ERODE

In the result, the appeal of the assessee is allowed

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1310/Chny/2025 Assessment Years: 2018-19 Neelam Devi Gupta, Income Tax Officer, No.J-502, Safal Parivesh, Che-W-(65)(11). Prahladnagar, Chennai. Ahmedabad, Gujarat-380 015. [Pan: Acypg4898C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : None प्रत्यर्थी की ओर से /Revenue By : Ms.V.Supraja, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 16.07.2025 घोषणा की तारीख /Date Of Pronouncement : 18.07.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

68 of the Act. The Ld. Counsel argued that it is assailing the order of Ld.CIT(A) both on legal grounds as well as on the merits of the case. As the legal ground of the appellant assessee strikes at the very root of the reassessment order u/s. 147 r.w.s. 144 dated 27.03.2023, we deem it appropriate to adjudicate

SRI BANNARI AMMAN FRESH FRUIT,CHENNAI, TAMIL NADU vs. THE INCOME TAX OFFICER, NON-CORPORATE WARD - 15(1), CHENNAI, CHENNAI, TAMIL NADU

The appeal of the assessee is allowed

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3702/Chny/2025 िनधा$रण वष$ /Assessment Year: 2017-18

148A(d) on 30.07.2022. The AO issued notice under section 148 on the same day. The AO completed the assessment by adding a sum of Rs.37,22,307/- under section 68

DHARMAN SIVAKUMAR,DHARMAPURI vs. ITO, WARD-1,, DHARMAPURI

The appeal of the assessee is allowed for statistical purposes and the stay application is dismissed as infructuous

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3628/Chny/2025 & Sa No.6/Chny/2026 (Arises In Ita No.3628/Chny/2025) िनधा$रण वष$ /Assessment Year: 2016-17 Dharman Sivakumar, The Income Tax Officer, 5/135, Keelmaraiamman Kovil Street, Vs. Ward-1, Dharmapuri Collectorate S.O., Dharmapuri. Dharmapuri – 636 705. Pan: Bykps 9499C

148A(d) stating that since the assessee did not file any details explaining the source for the above transactions it is a fit case for reopening under section 147. The AO issued a notice under section 148 requiring the assessee to furnish relevant details. The assessee filed the return of income declaring total income of Rs.1,68

JAYASHREE AND COMPANY,TIRUPUR vs. ITO, WARD-1(2), TIRUPPUR

In the result, both the appeals filed by the assessee are partly allowed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3349 & 3350/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 Jayashree & Company, Vs. The Income Tax Officer, 1-B, Kumar Nagar West, Ward 1(2), Valayangadu, Tirupur 641 603. Tiruppur. [Pan:Aaefj4555F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate (Erode) ""थ" की ओर से/Respondent By : Shri A. Sasikumar, Cit सुनवाई की तारीख/ Date Of Hearing : 24.02.2025 घोषणा की तारीख /Date Of Pronouncement : 28.02.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Dated 18.11.2024 & 14.11.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Years 2016-17 & 2018-19 Under Sections 271(1)(B) & 271(1)(D) Of The Income Tax Act, 1961 [“Act” In Short] Respectively.

68,702/-. Since the assessee failed to file the return of income for the assessment year under consideration, the Jurisdictional Assessing Officer passed order under section 148A

JAYASHREE AND COMPANY,TIRUPUR vs. ITO, WARD-1(2), TIRUPUR

In the result, both the appeals filed by the assessee are partly allowed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3349 & 3350/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 Jayashree & Company, Vs. The Income Tax Officer, 1-B, Kumar Nagar West, Ward 1(2), Valayangadu, Tirupur 641 603. Tiruppur. [Pan:Aaefj4555F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate (Erode) ""थ" की ओर से/Respondent By : Shri A. Sasikumar, Cit सुनवाई की तारीख/ Date Of Hearing : 24.02.2025 घोषणा की तारीख /Date Of Pronouncement : 28.02.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Dated 18.11.2024 & 14.11.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Years 2016-17 & 2018-19 Under Sections 271(1)(B) & 271(1)(D) Of The Income Tax Act, 1961 [“Act” In Short] Respectively.

68,702/-. Since the assessee failed to file the return of income for the assessment year under consideration, the Jurisdictional Assessing Officer passed order under section 148A

C 2062 KAVERIPAKKAM PRIMARY AGRICULTURAL COOP CRDEIT SOCIETY,VELLORE vs. ITO, WARD-1, VELLORE, VELLORE

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giriआयकर अपील सं. / Ita No.3998/Chny/2025 िनधा"रण वष" / Assessment Year: 2019-20 C 2062 Kaveripakkam Primary Vs Income-Tax Officer, Agricultural Coop Credit Society, Ward-1, No.2, Barracks 320, Theradi Street, Cross Street, Officers Kaveripakkam, Arakkonam, Lane, Vellore-632001. Vellore – 632505. Pan: Aahfc5813C Appellant/ Assessee Respondent /Revenue Assessee By Shri J. Saravanan – Advocate Revenue By Ms. R Anitha, Addl.Cit(Dr) Date Of Hearing 18/02/2026 Date Of Pronouncement 13/03/2026 आदेश/ Order Per Inturi Rama Rao, Am : This Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2019-20 Dated 08.08.2025. The Assesseeraised The Following Grounds Of Appeal :

68,162/-, the Assessing Officer(AO) formed an opinion that the income got escaped assessment from tax. Accordingly, a notice u/s.148 of the Act was issued 30.03.2023 after complying with procedure laid down under the provisions of section 148A

RAMASAMI PALANISAMY,TIRUPUR vs. ITO, WARD-2(1), ERODE

In the result, appeal filed by the assessee is allowed

68,11,750/- paid to Mr. TSRK by way of purchase\nconsideration, holding it to be in violation of Section 13(3) of the Act.\nUpon query from the Bench, the Ld.AR clarified that, though the buyer of\nproperty, M/s. Hindusthan Educational & Charitable Trust, had contested\nthe action of the Revenue, but had later on opted for amnesty scheme

SURESHKUMAR,CHENNAI vs. ITO, NON CORP WARD 6(1), CHENNAI

The appeal of the assessee stands partly allowed for statistical purposes

Bench: Hon’Ble Shri George George K & Before Hon’Ble Shri Inturi Rama Raoआयकर अपील सं./Ita No.2963/Chny/2025 Assessment Years: 2019-20 Suresh Kumar, Income Tax Officer, No.25/74C, 9Th Street, Non-Corp Ward-6(1), Thiruvotriyur, Chennai. Chennai-600 019. [Pan: Bgcps5657N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.K.Meenakshisundaram, Itp प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 16.12.2025 घोषणा की तारीख /Date Of Pronouncement : 18.12.2025 आदेश / O R D E R Per Inturi Rama Rao, A.M :

section 139 of the Income Tax Act, 1961 filed by the appellant for the assessment year 2019-20. However, based on the information available that the appellant sold immovable property for consideration of Rs.36,58,810/-, the AO formed an opinion that the income escaped assessment from tax. Accordingly, a notice u/s. 148 was issued on 13.03.2023 after complying