KANNAPPAN RAGUPATHI,POLLACHI vs. ITO, WARD-1,, POLLACHI

ITA 2508/CHNY/2025Status: DisposedITAT Chennai03 December 2025AY 2010-11Bench: SHRI GEORGE GEORGE K (Vice President)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to medical emergencies. Considering the assessment was ex-parte and evidence was not fully presented, the Tribunal restored the issues to the AO for fresh consideration, directing the assessee to produce evidence and the AO to provide a hearing opportunity.

What were the facts?

The assessee, an individual and taxi driver, failed to file his return of income for AY 2010-11. Based on AIR/CIB information, the AO initiated assessment proceedings, completed ex-parte additions under Section 144 r.w.s. 147, including income from speculative business and unexplained cash deposits. The FAA upheld these additions.

What were the issues?

Whether the ex-parte assessment and additions made by the AO are justifiable, especially when the assessee claims lack of proper notice and the transaction was speculative in nature with a net loss.

Which sections of the Income-tax Act were involved?

Section 250,Section 148,Section 142(1),Section 144,Section 147,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ (SMC

Before: SHRI GEORGE GEORGE K

Hearing: 03.12.2025Pronounced: 03.12.2025

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi dated 17.02.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2010-11. 2. There is a delay of 134 days in filing this appeal. The assessee in the written submission has stated the reasons for belated filing of :- 2 -: this appeal. It is submitted that the delay occurred solely due to unavoidable m

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →