S.S.S. EXPORT,ERODE vs. ITO, WARD-1(1), ERODE

ITA 1225/CHNY/2025Status: DisposedITAT Chennai25 June 2025AY 2017-18Bench: Shri S.S. Viswanethra Ravi (Judicial Member), Shri Jagadish (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the appeal fees paid were correct as per Section 253(6)(d) of the Income Tax Act, when an appeal is dismissed on grounds other than merits. The Tribunal admitted the appeal for adjudication and remanded the matter back to the CIT(A) for fresh consideration.

What were the facts?

The assessee filed an appeal against the order confirming additions made by the Assessing Officer for unexplained cash deposits during demonetization. The appeal was initially dismissed by the CIT(A) for non-compliance with hearing notices. The assessee contended that the appeal was dismissed not on merits but due to non-appearance and thus, the appeal fees should be ₹.500/-.

What were the issues?

Whether the appeal fees were correctly calculated when the appeal was dismissed for non-compliance and not on merits? Whether the CIT(A) was justified in confirming the additions made by the AO for unexplained cash deposits?

Which sections of the Income-tax Act were involved?

Section 69A,Section 253(6),Section 143(3),Section 148,Section 142(1),Section 147

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Before: Shri S.S. Viswanethra Ravi & Shri Jagadish

Hearing: 18.06.2025Pronounced: 25.06.2025

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 28.03.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2017-18. 2. The assessee raised 6 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in confirming the addi

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 69A

All 15,297 judgments and leading authorities on Section 69A →

Recent GST High Court judgments

Search GST case law →