IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI
Case No: ITA No.3510/Chny/2025, ITA No.3511/Chny/2025, ITA No.3512/Chny/2025, ITA No.3513/Chny/2025, ITA No.3514/Chny/2025
Court: INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI
Date: 1/23/2026
Parties Involved
appellantMohandoss Gandhi P No.433/10, Prop. M/s. D&R Agencies
respondentIncome Tax Officer, Ward-1, Thanjavur
Facts Summary
The appellant, Mohandoss Gandhi, did not file a regular return of income for the Assessment Year 2018-19 under section 139(1) of the Income Tax Act. The Assessing Officer (AO) formed an opinion that the appellant had made cash deposits, withdrawals, and investments in equity shares, which led to the belief that income had escaped assessment. Consequently, a notice under section 148 was issued, and after non-compliance by the appellant, the AO proceeded to frame an assessment order under sections…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(A) was justified in dismissing the appeal for non-prosecution without entering into the merits of the addition?
Precedents Relied Upon
1 precedent cited in this judgement.