SHRI GANESH SUBRAMANIAM,CHENNAI vs. ITO, NCW-9(1), CHENNAI

ITA 1942/CHNY/2025Status: DisposedITAT Chennai05 August 2026AY 2011-128 pages
AI SummaryDismissed

What were the facts?

The assessee sold land for Rs. 20,00,000/- when the guideline value was Rs. 41,28,000/-. The Assessing Officer (AO) made additions for Long Term Capital Gains based on the difference. The CIT(A) granted partial relief by allowing indexed cost of acquisition.

What did the Tribunal hold?

The Tribunal held that the assessee failed to substantiate a reasonable cause for the significant delay in filing the appeal. Therefore, the appeals were dismissed on the grounds of delay.

What were the issues?

The primary issue was whether the delay in filing the appeal before the Tribunal was condonable due to a lack of reasonable cause. The secondary issue involved the AO passing an order giving effect to the CIT(A)'s directions.

Which sections of the Income-tax Act were involved?

Section 250,Section 148,Section 147,Section 55A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI GEORGE GEORGE K & MS. PADMAVATHY.S

For Respondent: Mr. Christopher Vasanth, Sr. AR

PER PADMAVATHY.S, A.M: These appeals by the assessee are against the separate orders of the Commissioner of Income Tax (Appeals)-10, Chennai (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") all dated 27.11.2017 for Assessment Years (AYs) 2009-10 to 2011-12. 2. The assessee is an individual and did not file the return of income for the assessmen

The order continues below.

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