SHANTHILAL PAWAN KUMAR,CHENNAI vs. DCIT, NON CORP. CIRCLE-7(1), CHENNAI

ITA 1431/CHNY/2026Status: DisposedITAT Chennai07 July 2026AY 2020-212 pages

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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI S.R.RAGHUNATHA

Hearing: 11.05.2026Pronounced: 07.07.2026

PER ABY T. VARKEY, JM: This appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, dated 06.02.2026 (hereinafter referred as the ‘Ld.CIT(A)’ for the Assessment Year 2020-21 (hereinafter referred as ‘AY’).

2.

At the outset, the Ld.AR of the assessee submitted that the Ld.CIT(A) without deciding the grounds of appeal on merits, has dismissed the appeal, refusing to condone the delay of 95 days i

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