Badma Baribooranam, Tuticorin vs. ITO, Ward-1, Tuticorin
In the result, the appeal filed by the assessee is allowed
ITA 3498/CHNY/2025[2015-16]Status: DisposedITAT Chennai18 Dec 2025AY 2015-16
Bench: Shri S.S. Viswanethra Ravi & Ms. S. Padmavathyआयकर अपील सं./I.T.A. No.3498/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 Badma Baribooranam, Vs. The Income Tax Officer, No. 26, Vannar 1St Street, Ward 1, Tuticorin 628 003. Tuticorin. [Pan: Bcypp9880L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri P.M. Kathir, Advocate ""थ" की ओर से/Respondent By : Ms. Latchana, Jcit सुनवाई की तारीख/ Date Of Hearing : 16.12.2025 घोषणा की तारीख /Date Of Pronouncement : 18.12.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 08.10.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2015-16. 2. In Ground No. 2.3, The Assessee Challenged That The Reopening Itself Is Bad In Law As The Same Was Jurisdictionally Invalid, The Ld. Cit(A) Erred In Failing To Annul The Reopening & The Subsequent Order Of Reassessment.
For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Ms. Latchana, JCIT
Section 147Section 148Section 148A
…essing Officer, but, however, liberty was given to the Revenue to re-ignite the notice in case the Hon’ble Supreme Court 4 I.T.A. No.3498/Chny/25 interferes with the order of the Hon’ble High Court of Bombay in the case of Hexaware Technologies Ltd. V. ACIT 464 ITR 430 (Bombay). Accordingly, we hold that the assessment order dated 24.02.2024 passed by the assessment unit of NFAC is bad in law and it is quashed. Accordingly, the ground No. 2.3 raised by the assessee is allowed and remaining ground Nos. 3.1, 3.2, 4.1 & 4.2 become infructuous. 7. In the result, the appeal filed by the assessee is allowed. Order p…
