What did the Tribunal hold?

The Tribunal is hearing the appeal. The specific grounds and the decision of the Tribunal are not detailed in the provided text.

The appeal is filed by the assessee against the order dated 31.01.2024 passed by the Commissioner of Income Tax (Appeals), NFAC, Delhi. The assessment year is 2017-2018.

What were the issues?

The primary issue is the appeal against the CIT(A)'s order for the assessment year 2017-2018.

Ramasamy Parthiban, Karur vs ITO | ITAT Chennai 2024

Income Tax Appellate Tribunal, `A BENCH, CHENNAI

Before: HONBLE SHRI MANOJ KUMAR AGGARWAL & HONBLE SHRI MANU KUMAR GIRI

For Appellant: Shri M. Rajesh, Advocate for, Shri S. Anandh, Advocate, Shri ARV Srinivasan, IRS, Addl CIT

For Respondent: Shri ARV Srinivasan, IRS, Addl CIT

Hearing: 07.11.2024Pronounced: 07.11.2024

(िनधा�रणवष� / Assessment Year: 2017-2018) Shri Ramasamy Parthiban, Vs. The Income Tax Officer, 7/5, I Cross, Ward 1, Chinna Andan Kovil Road, Karur. Karur 639 001. [PAN:ALDPP 2195D] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri M. Rajesh, Advocate for Shri S. Anandh, Advocate ��यथ� क� ओर से /Respondent by : Shri ARV Srinivasan,IRS, Addl CIT. सुनवाई क� तार�ख/Date of Hearing : 07.11.2024 घोषणा क� तार�ख /Date of Pronouncement : 07.11.2024 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)

The appeal is arising out of the order dated 31.01.2024 of the Commissioner of Income Tax (Appeals), NFAC, Delhi (in short the ‘’ld. CIT(A)’’). The penalty was imposed by the Income Tax Officer, Ward-1, Karur for the assessment year 2017-18 u/s.271B of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 23.09.2022.

RAMASAMY PARTHIBAN,KARUR vs. INCOME TAX OFFICER, WARD I, KARUR, KARUR

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