Shri Muthukrishnan Vs. The Income Tax Officer, Ward 1, Cuddalore
Case No: 2615/CHNY/2025
Court: Income Tax Appellate Tribunal ‘B’ Bench, Chennai
Date: 1/8/2026
Parties Involved
appellantShri Muthukrishnan
respondentThe Income Tax Officer, Ward 1, Cuddalore
Facts Summary
This appeal was filed by the assessee, Shri Muthukrishnan, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 15.07.2025, passed under section 250 of the Income Tax Act, 1961. The relevant Assessment Year is 2011-12. The First Appellate Authority (FAA) confirmed the additions made by the Assessing Officer (AO) without considering the additional evidences filed during the appellate proceedings. The assessment was completed on a best …
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Whether the FAA was correct in dismissing the appeal without considering the additional evidences filed by the assessee?
- 2. Whether the matter should be restored to the files of the AO for fresh adjudication?