POOJA PRABHAKAR Vs. ITO NCW 15 (1) CHENNAI
Case No: ITA Nos. 3383 to 3387/Chny/2025
Court: INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI
Date: 1/27/2026
Parties Involved
appellantPOOJA PRABHAKAR
respondentITO NCW 15(1), Chennai
Facts Summary
The Assessing Officer (AO) assessed the income of Pooja Prabhakar under sections 147, 144, and 144B of the Income Tax Act 1961 on account of unexplained money under section 69A and unexplained investment under section 69. The AO also initiated penalty proceedings under sections 271(1)(c) and 271AAC. Similar additions and penalties were levied in other years. During the appellate proceeding, the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, dismissed all 5 appeals on account of delays of…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeals before the Ld. CIT(A) should be condoned?
Precedents Relied Upon
2 precedents cited in this judgement.