Rama Rao Venu Gopala Rao vs. ITO, Ward-1, Kancheepuram
Case No: ITA No.:2877/Chny/2025
Court: Income Tax Appellate Tribunal ‘B’ Bench, Chennai
Date: 1/12/2026
Parties Involved
appellantRama Rao Venu Gopala Rao
respondentITO, Ward-1, Kancheepuram
Facts Summary
The assessee, Rama Rao Venu Gopala Rao, filed a revised return of income for the assessment year 2019-20, declaring a total income of Rs.44,73,340/-. He claimed relief under section 89 of the Income Tax Act, 1961, for an amount of Rs.9,48,431/- against salary received in arrears or advances on which TDS had been deducted. The case was selected for complete scrutiny under CASS, and the Assessing Officer issued statutory notices. The assessee submitted his reply along with details for consideratio…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Learned Commissioner of Income Tax (Appeal) erred in dismissing the appeal on grounds of non-prosecution without considering the genuine reasons for non-submissions of further responses.