MARIMUTHU MANIKANDAN,COIMBATORE vs. INCOME TAX OFFICER NON CORPORATE CIRCLE-2, COIMBATORE

ITA 223/CHNY/2026Status: DisposedITAT Chennai03 September 2026AY 2020-213 pages

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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

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

For Respondent: Ms. Samatha M.Mullamudi, JCIT

PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 18.11.2025 for Assessment Year (AY) 2020-21. 2. The assessee is an individual and engaged in money lending business.

The assessee filed the return of income for AY 2020

The order continues below.

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