CHENNAI METRO RAIL LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

ITA 3738/CHNY/2025Status: DisposedITAT Chennai10 March 2026AY 2017-18Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) dismissed the appeal due to non-compliance with notices issued through the ITBA portal. The assessee claimed these notices were not received. Considering the COVID-19 pandemic context and the principles of natural justice, the Tribunal decided to provide another opportunity to the assessee.

What were the facts?

The assessee, Chennai Metro Rail Limited (CMRL), filed its return declaring a loss and claiming a refund for AY 2018-19. The return was processed, and a refund was issued. During the assessment proceedings, the Assessing Officer (AO) proposed adjustments including disallowance of gratuity and an addition for the difference between receipts reported in Form 26AS and income in the ITR.

What were the issues?

Whether the assessee's appeal should be dismissed for non-compliance with ITBA portal notices, especially given the COVID-19 pandemic, and whether the disallowance of gratuity and addition on account of difference in receipts require further examination.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 143(1),Section 244A,Section 143(2),Section 142(1),Section 40A(7),Section 43B,Section 144B,Section 2(45)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI INTURI RAMA RAO & SHRI MANU KUMAR GIRI

Hearing: 10.03.2026Pronounced: 10.03.2026

PER MANU KUMAR GIRI, JM:

This appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2018-19 dated 26.06.2025. 2. Registry has noted delay of 100 days in filing appeal. We have gone through the reasons and find the reasons sufficient hence condone the delay and admit the appeal for adjudication.

3.

Chennai Metro Rail Limited (CMRL

The order continues below.

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