PACHAIYAPPAN SENTHAMARAI,CUDDALORE vs. ITO, WARD-4,, CUDDALORE

आयकर अपीलीय अिधकरण ‘ए’ ायपीठ चेई म।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘A’ BENCH, CHENNAI

BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER
Pachaiyappam Senthamarai,
No. 106/12 School Street, Nathapattu
Cuddalore-607109 (Tamil Nadu)
Ward-4,
Cuddalore.

Appellant/ Assessee

Respondent/ Revenue

Assessee represented by Shri D. Anand, Advocate
Department represented by Shri Guru Prasad, Addl.CIT.
Date of hearing
22/09/2025
Date of pronouncement
26/09/2025

PER: RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER:
1. This appeal by the assessee is directed against the order of National Faceless
Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)] dated 14/10/2024 for the Assessment Year (AY) 2012-13 by raising following grounds of appeal:
“1. The Hon'ble CIT(A) failed to consider the submission and documentary evidence submitted by the appellant.
2. The Id AD failed to consider the fact that the appellant did not have income exceeding the taxable limit so as to attract penalty provision attracting 271F.
3. The power document was registered in the