PERIYA AGOUNDER RAMASAMY v. ITO Ward-1(6), SALEM
Case No: ITA Nos. 3309 & 3311/Chny/2025
Court: INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI
Date: 1/27/2026
Parties Involved
appellantPERIYA AGOUNDER RAMASAMY
respondentITO Ward-1(6), SALEM
Facts Summary
The Appellant initially did not file his Return of Income. The case of the Appellant was reopened on the information that the Appellant had made cash deposits into various bank accounts during the impugned period. Notice u/s.148 were issued on 31/03/2023. In response to the Notice, the Appellant had duly filed his Return of Income on 14/04/2023 declaring an income of Rs.2,59,730/-. Notices u/s.142(1) were also issued on 21/08/2023, 24/11/2023 and 23/01/2024 and Notice u/s. 143(2) was issued on 0…
Decision in favour of
Assessee
Legal Issues
- 1. Delay of 203 days in filing the appeal before the Ld. CIT(A).
- 2. Dismissal of the appeal by the Ld. CIT(A) without adjudicating the issues on merits.
Precedents Relied Upon
1 precedent cited in this judgement.