INCOME TAX OFFICER, CHENNAI vs. SHANMUGANATHAN DEVASENAPATHY, CHENNAI

ITA 3880/CHNY/2025Status: DisposedITAT Chennai20 February 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) had quashed the Assessing Officer's order based on High Court judgments. Furthermore, retrospective amendments introduced by Budget 2026 addressed jurisdictional issues concerning the Assessing Officer and Faceless Assessing Officer. The Tribunal decided to set aside the CIT(A)'s order and restore the matter to await outcomes of Supreme Court and High Court decisions on these amendments.

What were the facts?

The appellant failed to file their Income Tax Return for AY 2017-18. Information from the Insight Portal revealed significant cash deposits and withdrawals in the appellant's bank accounts. Despite notices, the appellant provided only partial information, leading the Assessing Officer to estimate the total credits in the bank accounts as income under section 69A.

What were the issues?

Whether the additions made by the Assessing Officer were justified given the subsequent legislative amendments and pending court decisions on jurisdictional issues.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI INTURI RAMA RAO & SHRI MANU KUMAR GIRI

Hearing: 17.02.2026

PER MANU KUMAR GIRI, JM:

The captioned appeal by the revenue is arising out of the order

of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated

06.10.

2025 for AY 2017-18. 2. The brief facts of the case are that the appellant did not file his

Income Tax Return (ITR) for the relevant Assessment Year (AY).

Information was received through the Insight Portal under the Risk ITO (Vs.) SHANMUGANATHAN DEVASENAPATHY (:: 2 :) Management System indicating that the following transacti

The order continues below.

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