ANNAMALAI RAMANATHAN,PUDUKKOTTAI vs. ITO, PUDUKKOTTAI

ITA 2097/CHNY/2026Status: DisposedITAT Chennai03 September 2026AY 2015-1611 pages

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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & MS. PADMAVATHY. S

Hearing: 11.08.2026Pronounced: 03.09.2026

PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeal)/NFAC, (hereinafter referred to as ‘Ld.CIT(A)‘), Delhi, dated 06.03.2026 for the Assessment Year (hereinafter referred to as ‘AY‘) 2015-16 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘).

2.

Brief facts of the case are as follows: The assessee is an individual who didn’t file his return of income (RoI) for

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