CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

68,361 6.33% 41,77,350 2019-20 6,995.08 6,710.87 2,15,18,297 5.50% 11,82,873 2020-21 22,558.52 21,582.48 8,17,38,567 5.70% 46,58,920 2021-22 4,850.65 4,606.78 2,18,88,462 7.30% 15,98,937 12. Aggrieved of the above additions made by the AO, assessee carried

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

68,361 6.33% 41,77,350 2019-20 6,995.08 6,710.87 2,15,18,297 5.50% 11,82,873 2020-21 22,558.52 21,582.48 8,17,38,567 5.70% 46,58,920 2021-22 4,850.65 4,606.78 2,18,88,462 7.30% 15,98,937 12. Aggrieved of the above additions made by the AO, assessee carried

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

68,361 6.33% 41,77,350 2019-20 6,995.08 6,710.87 2,15,18,297 5.50% 11,82,873 2020-21 22,558.52 21,582.48 8,17,38,567 5.70% 46,58,920 2021-22 4,850.65 4,606.78 2,18,88,462 7.30% 15,98,937 12. Aggrieved of the above additions made by the AO, assessee carried

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

68,361 6.33% 41,77,350 2019-20 6,995.08 6,710.87 2,15,18,297 5.50% 11,82,873 2020-21 22,558.52 21,582.48 8,17,38,567 5.70% 46,58,920 2021-22 4,850.65 4,606.78 2,18,88,462 7.30% 15,98,937 12. Aggrieved of the above additions made by the AO, assessee carried

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

68,361 6.33% 41,77,350 2019-20 6,995.08 6,710.87 2,15,18,297 5.50% 11,82,873 2020-21 22,558.52 21,582.48 8,17,38,567 5.70% 46,58,920 2021-22 4,850.65 4,606.78 2,18,88,462 7.30% 15,98,937 12. Aggrieved of the above additions made by the AO, assessee carried

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

68,361 6.33% 41,77,350 2019-20 6,995.08 6,710.87 2,15,18,297 5.50% 11,82,873 2020-21 22,558.52 21,582.48 8,17,38,567 5.70% 46,58,920 2021-22 4,850.65 4,606.78 2,18,88,462 7.30% 15,98,937 12. Aggrieved of the above additions made by the AO, assessee carried

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

68,361 6.33% 41,77,350 2019-20 6,995.08 6,710.87 2,15,18,297 5.50% 11,82,873 2020-21 22,558.52 21,582.48 8,17,38,567 5.70% 46,58,920 2021-22 4,850.65 4,606.78 2,18,88,462 7.30% 15,98,937 12. Aggrieved of the above additions made by the AO, assessee carried

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

68,361 6.33% 41,77,350 2019-20 6,995.08 6,710.87 2,15,18,297 5.50% 11,82,873 2020-21 22,558.52 21,582.48 8,17,38,567 5.70% 46,58,920 2021-22 4,850.65 4,606.78 2,18,88,462 7.30% 15,98,937 12. Aggrieved of the above additions made by the AO, assessee carried

DCIT, CHENNAI vs. JAGATHRAKSKAN SRINISHA, CHENNAI

In the result, the appeals filed by the Revenue in I

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 1253, 1264 & 1271/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 Dcit, Central Circle -2(3), Chennai. (अपीलार्थी/Appellant) Vs. Jagathrakshakan Srinisha, 1St Main Road, Adyar, Besant Nagar, Chennai - 600 020. Tamil Nadu. [Pan: Abfps-1422-E] (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri. B. Ramakrishnan, Fca & Shri. Shrenik Chordia, Ca. राजस्व की ओर से / Revenue By : Shri. C.N. Bipin, C.I.T. सुनवाई की तारीख /Date Of Hearing : 07.11.2025 घोषणा की तारीख/Date Of Pronouncement : 18.11.2025 आदेश /Order Per S.R.Raghunatha, Am: The Present Appeal Is Preferred By The Revenue Against The Order Dated 06.02.2025 Passed By The Commissioner Of Income Tax (Appeals)-19 (Hereinafter Referred To As Ld.Cit(A), Chennai, In Respect Of The Assessment Order Dated 01.03.2019 Passed By The Deputy Commissioner Of Income Tax, Central Circle -2(3) (Hereinafter Referred To As Ao) For The Assessment Year 2017-18 (Hereinafter Referred To As The Impugned Assessment Year) U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act). :-2-:

68, section 69, section 69A, section 69B, section 69C or section 69D to the extent such income has been included by the assessee in the return of income furnished under section 139 and the tax in accordance with the provisions of clause (i) of sub-section (1) of section 115BBE has been

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:1801 To 1805/Chny/2025 & 1806 To 1810/Chny/2025 निर्धारण वर्ष / Assessment Years: 2017-18 To 2021 -22 & 2017-18 To 2021-22 Chungath Varghese Sunny, 275-276, Cross Cut Road, Gandhipuram, Coimbatore – 641 012. [Pan:Ageps-1475-K] (अपीलार्थी/Appellant) Dcit, Vs. Central Circle -3(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri. S. Sridhar, Advocate (Erode) प्रत्यर्थी की ओर से /Respondent By : Shri. Shiva Srinivas, Cit सुनवाई की तारीख/Date Of Hearing : 17.09.2025 घोषणा की तारीख/Date Of Pronouncement : 28.10.2025 आदेश /O R D E R Per Bench: These Ten Appeals Of The Assessee Are Directed Against The Different Orders Of The Learned Commissioner Of Income Tax (Appeals), Chennai 20 [Hereinafter Referred To As The “Id.Cit(A)”] Arising Out Of The Orders Passed By The Deputy Commissioner Of Income Tax, Central Circle – 3(3), Chennai [Hereinafter Referred To As The “Ao”], U/S.153C R.W.S 143(3)/143(3)/270A Of The Income-Tax Act, 1961 [Hereinafter Referred To As The “Act”] For The Assessment Years (“Ay/Ays”) 2017-18 To 2021-22. These Appeals Bearing Ita Nos.1801 To 1805/Chny/2025 Pertain To The Assessment Orders Passed U/S.153C R.W.S.143(3)/143(3) Of The Act, Whereas The Appeals Bearing Ita Nos.1806 To 1810/Chny/2025 Pertain To The Penalty Orders Passed U/S.270A Of The Act. 2. Since The Issues Involved In All The Five Assessment Years Under Consideration Are Identical In Nature & The Arguments Advanced By Both The Parties Are Common, All These Appeals Were Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience & Brevity. We Shall First Address The Quantum Assessments.

68,361 | 6.93% | 47,42,350 | | 2019-20 | 6,995.08 | 6,710.87 | 2,15,18,297 | 6.50% | 11,82,873 | | 2020-21 | 22,558.52 | 21,582.48 | 8,17,38,567 | 5.70% | 46,58,920 | | 2021-22 | 4,850.65 | 4,606.78 | 2,18,88,462 | 7.30% | 15,98,937 | 12. Aggrieved of the above additions made by the AO, assessee carried

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:1801 To 1805/Chny/2025 & 1806 To 1810/Chny/2025 निर्धारण वर्ष / Assessment Years: 2017-18 To 2021 -22 & 2017-18 To 2021-22 Chungath Varghese Sunny, 275-276, Cross Cut Road, Gandhipuram, Coimbatore – 641 012. [Pan:Ageps-1475-K] (अपीलार्थी/Appellant) Vs. Dcit, Central Circle -3(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri. S. Sridhar, Advocate (Erode) प्रत्यर्थी की ओर से /Respondent By : Shri. Shiva Srinivas, Cit सुनवाई की तारीख/Date Of Hearing : 17.09.2025 घोषणा की तारीख/Date Of Pronouncement : 28.10.2025 आदेश /O R D E R Per Bench: These Ten Appeals Of The Assessee Are Directed Against The Different Orders Of The Learned Commissioner Of Income Tax (Appeals), Chennai 20 [Hereinafter Referred To As The “Id.Cit(A)”] Arising Out Of The Orders Passed By The Deputy Commissioner Of Income Tax, Central Circle – 3(3), Chennai [Hereinafter Referred To As The “Ao”], U/S.153C R.W.S 143(3)/143(3)/270A Of The Income-Tax Act, 1961 [Hereinafter Referred To As The “Act”] For The Assessment Years (“Ay/Ays”) 2017-18 To 2021-22. These Appeals Bearing Ita Nos.1801 To 1805/Chny/2025 Pertain To The Assessment Orders Passed U/S.153C R.W.S.143(3)/143(3) Of The Act, Whereas The Appeals Bearing Ita Nos.1806 To 1810/Chny/2025 Pertain To The Penalty Orders Passed U/S.270A Of The Act. 2. Since The Issues Involved In All The Five Assessment Years Under Consideration Are Identical In Nature & The Arguments Advanced By Both The Parties Are Common, All These Appeals Were Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience & Brevity. We Shall First Address The Quantum Assessments.

68,361 | 6.93% | 45,73,350 | | 2019-20 | 6,995.08 | 6,710.87 | 2,15,18,297 | 5.50% | 11,82,873 | | 2020-21 | 22,558.52 | 21,582.48 | 8,17,38,567 | 5.70% | 46,58,920 | | 2021-22 | 4,850.65 | 4,606.78 | 2,18,88,462 | 7.30% | 15,98,937 | 12. Aggrieved of the above additions made by the AO, assessee carried

CHITRA RAMANATHAN,CHENNAI vs. ITO, NON CORP WARD-17(6), CHENNAI

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

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.374/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 Chitra Ramanathan, Vs. The Income Tax Officer, 4/139,G2 Cozee Waves Apt., Non Corporate Ward 17(6), 7Th Street Swaminathan Nagar, Chennai. Kottivakkam, Chennai 600 041. [Pan:Aigpr5643A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj, Ca ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 22.11.2023 घोषणा की तारीख /Date Of Pronouncement : 29.11.2023 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 01.03.2023 Relevant To The Assessment Year 2018-19 Passed Under Section 270A Of The Income Tax Act, 1961 [“Act” In Short].

68,569/-, being 200% of tax payable. On appeal, the ld. CIT(A) confirmed the penalty levied under section 270A of the Act. 5. On being aggrieved, the assessee is in appeal before the Tribunal. The ld. Counsel for the assessee has submitted that against the notice issued under section 270A of the Act, the assessee furnished

M/S. CITADINES OMR APARTHOTEL PRIVATE LIMITED,CHENNAI vs. ITO CORP WARD 1(3), CHENNAI

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

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.303/Chny/2026 & Sa No.29/Chny/2026 (Arising Out Of Ita No.303/Chny/2026) िनधा$रण वष$ /Assessment Year: 2018-19 M/S. Citadines Omr Aparthotel Pvt. The Income Tax Officer, Ltd., Vs. Corporate Ward-1(3), No.94, Somerset Greenways, Chennai. Sathyadev Avenue, Raja Annamalaipuram, Chennai – 600 028. Pan: Aadcr 5653C

270A and initiation of proceedings under section 276C of section 276CC, if he fulfils the following conditions, namely:— (a) the tax and interest payable as per the order of assessment or reassessment under sub-section (3) of section 143 or section 147, as the case may be, has been paid within the period specified

M/S THE PRESIDENCY CLUB,CHENNAI vs. DCIT, CORPORATE CIRCLE-3(1), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.222/Chny/2024 िनधा"रण वष"/Assessment Year: 2018-19 V. M/S. The Presidency Club, The Dcit, 51, Fairlawns, Ethiraj Salai, Corporate Circle-3(1), Egmore, Chennai. Chennai-600 008. [Pan: Aabct 1001 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

68. However, as per the SOP dated 09.08.2021, issued by the NaFAC Delhi, for penalties under Faceless Penalty Scheme-2021, the power to grant or reject immunity rests with the Jurisdictional Assessing Officer. Since, this action is outside the purview of Faceless Penalty Scheme-2021, therefore, aforementioned application could not be entertained in this office and accordingly, was rejected. Further

MUTHUSWAMY MURUGANANDHAM,TIRUVALLUR vs. ITO, WARD-1,, TIRUVALLUR

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

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 397/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 Muthuswamy Muruganandham, Income Tax Officer, 09-B, Variyar Nagar, Vs. Ward -1, Karthiekeyapuram Road, Tiruvallur. Tiruttani, Tiruvallur – 631 209. [Pan:Aropm-8711-F] (अपीलाथ"/Appellant) (""थ"/Respondent)

6. The AO passed an order u/s.143(3) of the Act dated 05.09.2022 by disallowing the claim of ex-gratia (capital receipt) of Rs.53,05,934/- and treated the amount of Rs.53,05,934/- as profit in lieu of salary under the head salaries and raised a demand of Rs.21,11,380/-. Thereafter, the penalty u/s.274 r.w.s 270A

OKASI CERAMICS,PERINTHALMANNA vs. ACIT, NFAC, DELHI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.: 779/Chny/2022 िनधा"रण वष" / Assessment Year: 2017-18

section 270A is introduced for rationalizing of provisions and levy of penalty is not mandatory. 2. It is submitted that the findings in the assessment order is as under " 3. Determination of Total Income: 3.1 In response to the notice issued u/s.142(1 ), Shri.Shaji Poulose, FCA appeared on behalf of the assessee and stated that, the firm has since

SRI AMMAN TEXTILES,ERODE vs. ITO, WARD-2(1), ERODE

In the result, the appeal of the assessee is allowed

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.3198/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Sri Amman Textiles, Vs. The Income Tax Officer, 5/1A, Panapalayam, Sirukalanchi Post, Ward 2(1), Uthukuli Via Perunthurai Tk, Erode. Erode 638 751. [Pan: Acufs3395L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.C. Ravi Krishnan, Advocate (Virtual) ""थ" की ओर से/Respondent By : Ms. T. Mythili, Jcit सुनवाई की तारीख/ Date Of Hearing : 04.02.2026 घोषणा की तारीख /Date Of Pronouncement : 13.03.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 15.09.2025 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 6 Grounds Of Appeal Amongst Which Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A) Is Justified In 2

section 148 of the Act, which is evident from para 3 of the assessment order dated 26.10.2023, which is on record. We note that the assessee explained the delay in filing Form 68, which is reproduced by the ld. CIT(A) in page 6 of the impugned order. On perusal of the same, we note that the assessee

ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE 1 CHENNAI, CHENNAI vs. PRUDENTIAL SUGAR CORPORATION LIMITED, CHITOOR

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:2298/Chny/2024 िनधा"रण वष" / Assessment Year: 2018-19 The Assistant Commissioner Of Prudential Sugar Corporation Income Tax, Vs. Limited, Ltu, Circle -1, Prudential Nagar, Chennai. Koppedu Post, Nindra, Mandal – 517 587. [Pan:Aaacp-4338-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

6. The aforesaid Long Term Capital Loss, on sale of the shares was set off against Long Term Capital Gain arose on account of slump sale. 7. The assessee filed the details of sale transactions including the ledger accounts of Discovery Infoways Limited and Prudential Ammana Sugar Limited along with bank statement reflecting the transaction details of shares purchased. Further

DEPUTY COMMISSIONER OF INCOME TAX, MADURAI vs. SITARAM JEWELLERS, MADURAI

In the result, both the appeals of the revenue are dismissed

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

270A(9) is initiated separately for under reporting of income in consequence to misreporting of income.” Thus made an addition of Rs.16,22,950/- for the A.Y. 2020-21 and Rs.48,26,392/- for the A.Y. 2021-22. 12. The Assessing Officer also noted that the certain expenditures have been made by the assessee are to be treated as unexplained