KARUPPANNA GOUNDER PARAMASIVAM v. DCIT, CIRLE 1, ERODE
Case No: ITA No 3363/Chny/2025
Court: INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI
Date: 1/27/2026
Parties Involved
appellantKARUPPANNA GOUNDER PARAMASIVAM
respondentDCIT, CIRLE 1, ERODE
Facts Summary
The Assessee, KARUPPANNA GOUNDER PARAMASIVAM, filed the return of income for the Assessment Year 2017-18 on 10.03.2018 declaring a total income of Rs. NIL. During the year, the Assessee had declared income from Profit and Gains from business and profession and income from other sources. The Assessment Order was passed under section 143(3) dated 23.12.2019, making an addition of Rs. 92,36,863.00 under section 69(A) as unexplained money. The Assessee challenged this order before the Commissioner o…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal before the CIT(A) should be condoned?