MR. ABDUL MUNAF IRFANUDEEN,CHENNAI vs. DCIT, CENTRAL CIRCLE-194), CHENNAI

ITA 2514/CHNY/2025Status: DisposedITAT Chennai28 November 2025AY 2016-17Bench: SHRI GEORGE GEORGE K (Vice President), SHRI S.R. RAGHUNATHA (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeals based on Section 249(4)(b) as advance tax is not payable on disputed additions. The Tribunal also condoned the delay in filing the appeals due to the assessee's lack of education and circumstances.

What were the facts?

The assessee's appeals were dismissed by the CIT(A) for non-compliance with Section 249(4)(b) of the Income Tax Act and for a significant delay in filing. The assessee had not filed returns and claimed ignorance due to lack of education and fear related to other legal notices.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeals in limine for non-payment of advance tax on assessed income, and whether the delay in filing the appeals should be condoned.

Which sections of the Income-tax Act were involved?

Section 249(4)(b),Section 208,Section 209,Section 144,Section 153C,Section 69A,Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & SHRI S.R. RAGHUNATHA

Hearing: 26.11.2025Pronounced: 28.11.2025

PER BENCH: These appeals filed by the assessee are directed against seven orders of Commissioner of Income Tax (Appeal), Chennai-18, all dated 11.08.2025, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2015-16 to 20

The order continues below.

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