M/S. CITADINES OMR APARTHOTEL PRIVATE LIMITED,CHENNAI vs. ITO CORP WARD 1(3), CHENNAI

ITA 303/CHNY/2026Status: DisposedITAT Chennai10 February 2026AY 2018-19Bench: SHRI ABY T. VARKEY (Judicial Member), MS. PADMAVATHY.S (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that non-filing of Form-68, which is a procedural requirement for seeking immunity under Section 270AA, is a technical breach and should not deny the assessee their substantive right to claim immunity from penalty. The Tribunal relied on a coordinate bench's decision in a similar case.

What were the facts?

The assessee company claimed prior period expenditure as deductible. The Assessing Officer (AO) initiated revision proceedings and directed the disallowance. The assessee conceded to the disallowance and paid the tax and interest. Subsequently, a penalty under Section 270A was levied, which was confirmed by the CIT(A).

What were the issues?

Whether the assessee is entitled to immunity from penalty under Section 270AA despite not filing the prescribed form (Form-68) for seeking immunity?

Which sections of the Income-tax Act were involved?

Section 270A,Section 270AA,Section 143(3),Section 263,Section 40A(7)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & MS. PADMAVATHY.S

Hearing: 03.02.2026Pronounced: 10.02.2026

Heard together (2 matters)

ITA No.303/Chny/2026
SA No.29/Chny/2026

Read from the judgment's own cause title. This page is filed under one of them.

PER PADMAVATHY.S, A.M: This appeal and stay application by the assessee are against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 05.12.2025 for Assessment Year (AY) 2018-

19.

The assessee raised the

The order continues below.

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