KUNDHA AGRI FARMS,CHENNAI vs. ITO NCW 1(4), CHENNAI

ITA 1556/CHNY/2019Status: DisposedITAT Chennai14 September 2022AY 2014-153 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal as defective because a single appeal was filed for two assessment years, and the assessee failed to rectify the defects despite opportunities.

What were the facts?

The assessee firm filed returns admitting Nil total income, but the assessments were completed with substantial income for AY 2014-15 and 2015-16. The assessee's appeals before the CIT(A) were dismissed.

What were the issues?

Whether a single appeal can be filed for multiple assessment years. Failure to rectify defects in appeal filing.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGH, VICE- & SHRI G. MANJUNATHA

: None अपीलाथ�क�ओरसे/ Appellant by : Mr. N.Sanjay Gandhi, Addl.CIT ��यथ�क�ओरसे/Respondent by : 14.09.2022 सुनवाईक�तार!ख/Date of hearing : 14 .09.2022 घोषणाक�तार!ख /Date of Pronouncement आदेश / O R D E R PER G.MANJUNATHA, AM:

This appeal filed by the assessee is directed against order passed by the learned Commissioner of Income Tax (Appeals)-2, Chennai, dated 25.03.2019 and relevant to assessment years 2014-15 & 2015-16.

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