Chennai ITAT Judgements
39 judgements delivered by the Chennai bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
Sukumar Dhanapal vs. The Income Tax Officer
I.T.A. No.1724/Chny/2024Chennai13 Sept 2024The appeal was filed by the assessee against the order dated 15.02.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2015-16. The assessee filed a notarized affida…
Read summarySri Nidhi Finance vs. The Income Tax Officer
I.T.A. No.1741/Chny/2024Chennai13 Sept 2024This appeal was filed by the assessee, Sri Nidhi Finance, against the order dated 28.06.2022 passed by the Commissioner of Income Tax (Appeals) for the assessment year 2015-16. The assessee filed the appeal with a delay of 658 days, submitt…
Read summarySanthanagopalan Chitra vs. The Income Tax Officer
I.T.A. No.1725/Chny/2024Chennai13 Sept 2024The assessee, Santhanagopalan Chitra, is a doctor who conducts business under the names Lalitha Nursing Home & Shyamala Nursing Home. A survey conducted on 31.12.2021 found that an amount of ₹1,12,50,000/- was paid towards salary to Dr. V. …
Read summaryR. Shanmugam Vs. The Income Tax Officer
I.T.A. No.1744/Chny/2024Chennai13 Sept 2024The appeal was filed by the assessee against the order dated 29.05.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi for the assessment year 2018-19. The Assessing Officer had made additions on …
Read summaryNeem Tree Enterprise vs. The Income Tax Officer
I.T.A. Nos.1707, 1708, 1708 & 1710/Chny/2024Chennai13 Sept 2024The assessee, a partnership firm, did not file any return of income. The Assessing Officer issued a notice under section 148 of the Income Tax Act, 1961, but the assessee did not respond. The Assessing Officer found that the assessee receiv…
Read summarySunrise Infrastructure Projects (India) Ltd. vs. The Assistant Commissioner of Income Tax
I.T.A. No.1540/Chny/2023Chennai13 Sept 2024This appeal filed by the assessee is directed against the order dated 18.10.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2016-17. The assessee did not appear …
Read summaryManipal Financial Services vs. The Income Tax Officer
ITA No.947/CHNY/2024Chennai12 Sept 2024The assessee filed its return of income for the assessment year 2005-06 on 18.10.2005 and the original assessment was completed under section 143(3) of the Income Tax Act, 1961 on 03.12.2007. Subsequently, the assessment was reopened by iss…
Read summaryM/s. Bakers Spices & Ingredients Private Limited vs. The Deputy Commissioner of Income Tax
ITA No. 882/CHNY/2024Chennai12 Sept 2024The assessee company filed its return of income for the assessment year 2016-17 on 29.09.2016. The return was processed by CPC, Bengaluru on 08.11.2016. A notice under section 148 of the Income Tax Act, 1961 was issued on 31.03.2021, but di…
Read summaryRamasamy Parthiban vs. The Income Tax Officer, Ward-I, Karur
ITA No.1404/Chny/2024Chennai12 Sept 2024The assessee, Ramasamy Parthiban, filed an appeal against the ex-parte assessment order passed by the Assessing Officer (AO) for the Assessment Year 2017-18. The AO made additions of contract income of Rs.11,79,097/- and cash deposit of Rs.…
Read summaryThe Asst. Commissioner of Income Tax, Corporate Circle-1(1), Chennai. Vs. M/s. Amtex Info Solutions Pvt. Ltd.
ITA No.546/Chny/2018Chennai13 Sept 2024The appeal filed by the Revenue for Assessment Year 2013-14 arises out of the order of the Learned Commissioner of Income Tax (Appeals) dated 12.12.2017 in the matter of assessment framed by the Assessing Officer on 30.03.2016. The Revenue …
Read summaryIncome Tax Appellate Tribunal, 'A' Bench, Chennai
ITA No. 3371/CHNY/2026Chennai11 Sept 2026This appeal filed by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 06.03.2026 passed under section 250 of the Income Tax Act, 1961. The relevant A…
Read summaryKuppusamy Tharmaraj Pakkirisamy vs. The Income Tax Officer, Ward 1, Thiruvarur
ITA No. 3388/CHNY/2025Chennai11 Sept 2026The assessee, who had expired on 02.05.2013, had sold a property for Rs.4,90,000/- against the government guideline value of Rs.17,69,000/-. The Department issued a notice under section 148 of the Income Tax Act, 1961 on 28.03.2018, which w…
Read summaryTamraparani Enterprises and Realty Pvt Ltd. vs. The Income Tax Officer, Corporate Ward 3(1), Chennai
ITA Nos. 647 to 652/CHNY/2026 and ITA No. 1356/CHNY/2026Chennai11 Sept 2026The assessee did not file its returns of income for the assessment years 2017-18 to 2019-20. The assessments were subsequently reopened on the basis of information received by the Department indicating that the assessee had made cash deposi…
Read summaryM/s.F.T. 101 Villupuram District Non Agricultural Cooperative Societies Employees Coop Thrift & Credit Society Ltd. vs. The Income Tax Officer, Villupuram
ITA No.: 1290/CHNY/2026Chennai11 Sept 2026The assessee is a co-operative credit society registered under the Tamil Nadu Co-operative Societies Act, 1983. For the assessment year 2019-20, the assessee filed its return of income on 30.09.2020 as a belated return under section 139(4) …
Read summarySubramanian Manoharan vs. The Income Tax Officer
ITA No. 3364/CHNY/2025Chennai11 Sept 2026The assessee, Subramanian Manoharan, filed an income return for the assessment year 2016-17 on 31.01.2018, declaring a total income of Rs.3,94,720/-. During the relevant assessment year, the assessee sold a property and received Rs.7,00,000…
Read summaryITA No. 1711/Chny/2024
ITA No. 1711/Chny/2024Chennai11 Sept 2024The assessee, a partnership firm, did not file the return of income for the assessment year 2017-18. Based on information about cash deposits made during the demonetization period, the Assessing Officer (AO) issued a notice under section 14…
Read summaryMorattupalayam Primary Agricultural Coop. Credit Society Ltd. v. Income Tax Officer
ITA No. 1728/Chny/2024Chennai11 Sept 2024The appeal was filed against the order of the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Center, Delhi, dated 20.03.2024, for the assessment year 2013-14. The assessee challenged the order under section 250 of the …
Read summaryIncome Tax Appellate Tribunal, 'B' Bench, Chennai
ITA Nos. 1735, 1736, 1737, 1738, 1739 & 1740/Chny/2024Chennai11 Sept 2024In all the above appeals for assessment years 2013-14 to 2018-19, the Revenue contested the orders of the Ld. CIT(A) whereby the order passed under section 143(3) read with section 263 was deleted by the Ld. First Appellate Authority throug…
Read summaryPrabakaran Darwin vs. The Income Tax Officer
I.T.A. No.1706/Chny/2024Chennai11 Sept 2024The appeal was filed by the assessee against the order dated 08.08.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2017-18. The assessee filed a petition for con…
Read summaryHariharan Srinivasan v. ADIT/ACIT
ITA No. 1705/Chny/2024Chennai11 Sept 2024The appeal was filed by the assessee against the order passed by the Commissioner of Income Tax (Appeals) for the assessment year 2019-20. The assessee had filed an application under section 154 of the Act, which resulted in the CPC, Bengal…
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