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“NFAC”

Assessment ProceduresSection 144BSection 144B48,618 judgments

The decision most relied on for NFAC is Tecumseh Products India (P.) Ltd. v. DCIT (174 Taxmann.com 1203), cited in 43 judgments on BharatTax.

Leading authorities on NFAC

Tecumseh Products India (P.) Ltd. v. DCIT
174 Taxmann.com 1203 · 2025 · High Court
43
citing judgments

Where the National Faceless Assessment Centre (NFAC) and the Joint Assessing Officer (JAO) have concurrent jurisdiction, a notice issued by the JAO under Section 148 of the Income Tax Act is valid, provided no prejudice is caused to the assessee.

Aggarwal v. NFAC
127 Taxmann.com 637 · High Court
34
citing judgments

Denying a personal hearing when specifically requested, especially after a search and during a pandemic, violates the principles of natural justice. The assessment and appellate proceedings themselves were conducted during the COVID-19 pandemic.

Hire Purchase (P.) Ltd. v. NFAC
128 Taxmann.com 190 · High Court
34
citing judgments

Failure to grant a personal hearing to an assessee when income is likely to be varied based on submitted evidence violates the principles of natural justice and renders the assessment order invalid.

Prem Brothers Infrastructure LLP v. NFAC
142 Taxmann.com 38 · 2022 · High Court
32
citing judgments

When initiating penalty proceedings, the Assessing Officer (AO) must specify the limb of the charge, indicating whether the penalty is for concealment of income or furnishing inaccurate particulars. This requirement is essential for valid penalty proceedings.

Vinodkumar Lakshmipathi v. CIT (Appeals) NFAC
145 Taxmann.com 235 · 2022 · ITAT
21
citing judgments

The ITAT held that failure to file Form 67 by the due date for filing the return of income is not fatal to the claim for foreign tax credit. The appellate authority can condone the delay in filing Form 67.

Alrameez Construction (P.) Ltd. v. NFAC
152 Taxmann.com 382 · 2023 · ITAT
14
citing judgments

Penalty under Section 270A for under-reporting or mis-reporting of income cannot be sustained if additions are made under Section 56(2)(x) and the penalty notice fails to specify the limb under which proceedings are initiated.

Sanjay Gupta v. CIT
366 ITR 18 · 2014 · High Court
13
citing judgments

When the quantum of income is remanded to the Assessing Officer, the issue of penalty for undisclosed income should also be remanded to the Assessing Officer.

Saltwater Studio LLP v. NFAC
157 Taxmann.com 749 · 2023 · Reported
11
citing judgments

A penalty levied for misreporting under section 270A is unsustainable if the Assessing Officer fails to establish how the assessee's case falls within the specific instances of misreporting mentioned in section 270A(9). This requires an application of mind and adherence to the principles of natural justice.

Judgments citing NFAC

Sh. Rajesh Narendrabhai Patel, Vadodara vs. Income Tax Officer, Ward 1(2)(2), Vadodara

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1592/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad09 Oct 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2012-13 Shri Rajesh Narendrabhai Patel Ito, Ward-1(2)(2) Baroda Bolt & Engineering Works Vadodara. Opp: Lalbaug Atitigruh Pratapnagar Vadodara Pan : Acqpp 6089 C (Applicant) (Responent) Assessee By : None : Shri B.P. Srivastava, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 06/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 09/10/2025 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: None
Section 143(3)Section 147Section 148Section 50C(2)Section 54Section 80C

This appeal by the assessee is directed against the order dated 30.06.2025 passed by the Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] for the Assessment Year 2012-13, arising from the assessment order passed under section 143(3) read with section ... with section 147 of the ITA passed by the AO without satisfying with the requirement of law is bad in law. 2. The learned NFAC (CIT(A)) has erred in law and in fact in confirming the disallowance of claim of deduction I exemption u/s 54 of the ITA without

ACIT(E), Circle-1, Ahmedabad vs. Registrar Gujrat University, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 1334/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad09 Oct 2025AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamble

For Appellant: Respondent byFor Respondent: Shri Sher Singh, CIT-DR Shri Sulabh Padshah, AR
Section 10Section 147Section 148Section 148ASection 250Section 69

This appeal has been filed by the Revenue against the order passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as "CIT(A)" for short] dated 23.04.2025, under Section 250 of the Income-tax Act, 1961 [hereinafter referred

Jitendra Amrita Raundal, Kalwan, Nashik vs. ITO, Ward 2(5), Nashik

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 728/PUN/2025[2011-12]Status: DisposedITAT Pune09 Oct 2025AY 2011-12

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2011-12

For Appellant: Shri Dheeraj DandgavalFor Respondent: Ms. Richa Gulati (virtually)
Section 147Section 148Section 50C

PANDA, VP: This appeal filed by the assessee is directed against the order dated 23.02.2024 of the Ld. CIT(A) / NFAC, Delhi, relating to assessment year 2011-12. 2. Facts of the case, in brief, are that on the basis of information available on record that the assessee has sold ... determining the income of the assessee at Rs.1,94,65,174/- being the long term capital gain. 3. Before the Ld. CIT(A) / NFAC the assessee made various submissions. Based on the submissions of the assessee, the Ld. CIT(A) / NFAC called for a remand report from the Assessing Officer

Maruti Nivrutti Bhujbal, Pune vs. ITO, Ward 14(1), Pune

In the result, the appeal filed by the assessee is dismissed

ITA 485/PUN/2025[2004-05]Status: DisposedITAT Pune09 Oct 2025AY 2004-05

Bench: Dr.Manish Borad

For Appellant: NoneFor Respondent: Shri Manoj Tripathi
Section 143(3)Section 147Section 148Section 250Section 50C

Income Tax Act, 1961 bearing order no. ITBA/APL/S/250/2024-25/1071733475(1) dated 31/12/2024 passed by the Commissioner of Income Tax, Appeal CIT(A), NFAC and order under section 143(3) read with section 147 of the Income Tax Act. 1961 dated 28/12/2011 passed by the learned Income Tax Officer, Ward ... Without considering the facts and in the circumstances of the case and in law the learned the Commissioner of Income Tax, Appeal CIT(A), NFAC has erred in passing an order having Order No. ITBA/APL/S/250/2024-25/1071733475(1) under section 250 of the Income Tax Act, 1961 dated 31/12/2024 and order under

S M Associates, Taloja vs. Income Tax Officer, Panvel

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1748/PUN/2025[2018-19]Status: DisposedITAT Pune09 Oct 2025AY 2018-19

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1748/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 S. M. Associates, Vs. Ito, National E- Shop No.6, S.M. Plaza, Assessment Centre, Sector- 23, Taloja, Delhi. Raigad- 410208. Pan : Adjfs7283H Appellant Respondent Assessee By : Shri Shridhar Achari Revenue By : Shri Bharat Andhale Date Of Hearing : 07.10.2025 Date Of Pronouncement : 09.10.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 18.06.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2018-19. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The A.O. Has Erred In Law & On Facts In Making Additions To Gross Total Income By Rs.3,02,00,000/- Which Capital Contribution By Partners To The Partnership Firm. 2. The A.O. Has Erred In Law & On Facts In Initiating Penalty U/S.271(1)(C) & U/S.271Aac(1). 3. The Order Appealed Against Is Illegal, Invalid & Void-Ab- Initio.”

For Appellant: Shri Shridhar AchariFor Respondent: Shri Bharat Andhale
Section 143(2)Section 143(3)Section 271(1)(c)Section 271ASection 68

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE

Dinesh Ramdas Kirve, Satara vs. ITO, Satara

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1648/PUN/2025[2014-15]Status: DisposedITAT Pune09 Oct 2025AY 2014-15

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1648/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15 Dinesh Ramdas Kirve, V The Income Tax Officer, At Post Kudal Post-Kudal, S Ward-4, Satara. Tal-Jaoli, Dist-Satara. Maharashtra – 415514. Pan: Aawopk6845P Appellant/ Assessee Respondent / Revenue Assessee By Shri Tanzil Padvekar(Virtual) Revenue By Shri Sandeep P Sathe – Jcit Date Of Hearing 06/10/2025 Date Of Pronouncement 09/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax Appeal(Nfac) Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15 Dated 19.05.2025 Emanating From The Penalty Order Under Section 271(1)(C)Of The Income Tax Act, 1961 Dated 13.01.2022. The Grounds Of Appeal Raised By The Assessee Are As Under :

Section 147Section 250Section 271(1)(c)Section 274

09/10/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the assessee against the order of ld.Commissioner of Income Tax Appeal(NFAC) passed under section 250 of the Income Tax Act, 1961 for A.Y.2014-15 dated 19.05.2025 emanating from the Penalty Order under section

Bajaj Housing Finance Limited, Pune vs. ITO, Ward-8(1), Pune

In the result, the appeal filed by the assessee is allowed

ITA 1608/PUN/2025[2017-18]Status: DisposedITAT Pune09 Oct 2025AY 2017-18

Bench: Dr.Manish Borad

For Respondent: Appellant by Shri Nikhil Mutha
Section 143(1)Section 250Section 250(6)Section 270ASection 270A(9)

respectfully craves leave to prefer an appeal against the order dated 8 May 2025 passed by the Hon'ble Commissioner of Income Tax (Appeals), NFAC ['Hon'ble CIT(A)'] under section 250 of the Income Tax Act, 1961 ('Act') on the following grounds which are separate and without prejudice

Chandrakant Pandurang Kharat, Panvel vs. Assesment Unit Income Tax Department, New Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1534/PUN/2025[2018-2019]Status: DisposedITAT Pune09 Oct 2025AY 2018-2019

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19

For Appellant: NoneFor Respondent: Ms. Richa Gulati (virtually)
Section 270A

PANDA, VP: The assessee in the instant appeal has challenged the ex-parte order of the Ld. CIT(A) / NFAC confirming the penalty of Rs.1,19,603/- levied by the Assessing Officer u/s 270A of the Income Tax Act, 1961. 2. None appeared on behalf of the assessee ... order dated 14.07.2025 for assessment year 2018-19 and submitted that the matter has been restored to the file of the Ld. CIT(A) / NFAC. Therefore, she has no objection if the matter is restored to the file of the Ld. CIT(A) / NFAC. 4. After hearing

Anandrao Tukaram Khobare, Pune vs. ITO, NFAC, Pune

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1512/PUN/2025[2014-15]Status: DisposedITAT Pune09 Oct 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15 Anandrao Tukaram Khobare Ito, Ward 4(3), Pune F 2/301, Survey No.17/1, Shivsagar Vs. Platinum, Suncity Road, Vadgaon Budruk, Pune – 411051 Pan: Afbpk9948P (Appellant) (Respondent) Assessee By : None Department By : Ms. Richa Gulati (Virtually) Date Of Hearing : 09-10-2025 Date Of Pronouncement : 09-10-2025 O R D E R Per R.K. Panda, Vp:

For Appellant: NoneFor Respondent: Ms. Richa Gulati (virtually)
Section 271(1)(c)

PANDA, VP: This appeal filed by the assessee is directed against the order dated 16.04.2025 of the Ld. CIT(A) / NFAC, Delhi, relating to assessment year 2014-15. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the order ... NFAC confirming the penalty of Rs.1,56,560/- levied by the Assessing Officer u/s 271(1)(c) of the Income Tax Act, 1961. 3. None appeared on behalf of the assessee at the time of hearing. Therefore, we deem it proper to decide this appeal on the basis of material

Anandarao Kota, Hyderabad vs. ITO., Ward-9(1), Hyderabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 238/HYD/2025[2015-16]Status: DisposedITAT Hyderabad09 Oct 2025AY 2015-16

Bench: Shri Inturi Rama Raoआ.अपी.सं /Ita No.238/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2015-16) Shri Anandarao Kota, Income Tax Officer, Vs. Hyderabad. Ward 9(1), Pan: Cvopk0669Q Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: None. रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Dr सुिवधई की तधरीख/Date Of Hearing: 06/10/2025 घोर्णध की तधरीख/Pronouncement: 09/10/2025 आदेश/Order This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 27.07.2024 For Assessment Year (Ay) 2015-16. 2. Brief Facts Of The Case Are That The Assessee Is That The Assessee Is An Individual, No Regular Return Of Income U/S.139 Of The Income Tax Act, 1961 ("The Act") Was Filed For The A.Y. 2015-16. The Assessing Officer Based On The Information That The Assessee Made Cash Deposits Of Rs.1,03,97,300/- In The Savings Bank Account Formed Opinion That The Income Had Escaped Assessment

For Appellant: NoneFor Respondent: Dr. Sachin Kumar, DR
Section 139Section 142(1)Section 147Section 148Section 282(1)

ground that the C.A. who is looking after the tax matter had not brought to the notice of assessee, the order passed by the NFAC. Having regard to the averments made in the condonation petition, in the absence of any evidence to the contrary, I am of the considered opinion ... appeal for adjudication on merits. 6. On perusal of written submissions of the assessee and after hearing the Ld. DR, I find that the NFAC had issued notices of hearing through ITBA Portal. In my considered opinion, it is not a valid method and manner of service of notice

Shri Santana Dharma Vidyalaya Association, Chennai vs. ITO, Exemption Ward-2, Chennai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 495/CHNY/2025[2019-20]Status: DisposedITAT Chennai09 Oct 2025AY 2019-20

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. P. M. Kathir, AdvocateFor Respondent: Ms. Anitha, Addl. C.I.T
Section 10Section 11Section 143(1)Section 154

present appeal is filed by the assessee against the order dated 16.01.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, (hereinafter referred to as “CIT(A)”, dismissing the appeal filed by the assessee against the rectification order dated 11.09.2020 passed u/s.154 of the Income

Subbiah Rajendran, Namakkal vs. ITO, Ward-2, Namakkal

In the result, the appeal of the assessee is partly allowed

ITA 2124/CHNY/2025[2012-13]Status: DisposedITAT Chennai09 Oct 2025AY 2012-13

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2124/Chny/2025 Assessment Years: 2012-13 Subbiah Rajendran Income Tax Officer, No.2/93, Kalangani Street, Ward-2, Pottirettipatti (Po), Namakkal, Namakkal. Tamil Nadu-637 013. [Pan: Alzpr5613G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.P.M.Kathir, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Saujanya Ranjan, Irs सुनवाई की तारीख/Date Of Hearing : 24.09.2025 घोषणा की तारीख /Date Of Pronouncement : 09.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Mr.P.M.Kathir, AdvocateFor Respondent: Mr.Saujanya Ranjan, IRS
Section 143(3)Section 144Section 69A

आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / NFAC / S / 250 / 2025-26 / 1078517419(1) dated 15.07.2025 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center [NFAC], Delhi

Deputy Commissioner of Income Tax, Exemptions Circle, Coimbatore vs. Uthangarai Sri Vidya Mandir Educational and Social Welfare Trust, Krishnagiri

In the result, the appeal of the Revenue vide ITA No

ITA 2114/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Oct 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2112/Chny/2025, Assessment Years: 2015-16 आयकर अपील सं./Ita No.2113/Chny/2025, Assessment Years: 2016-17 आयकर अपील सं./Ita No.2114/Chny/2025, Assessment Years: 2017-18

For Appellant: T.Vasudevan, AdvocateFor Respondent: Mr.ARV Sreenivasan, CIT &
Section 143(3)Section 271A

No.2112, 2113 & 2114/Chny/2025 S. Appeal AYs Appellant CIT(A) Order Details Respondent No. Nos. A B C D E F ITA DIN & Order No.ITBA / NFAC / No. S / 250 / 2025-26 / 2112 / Chny 1 2015-16 Uthangarai Sri Vidhya 1076450253(1) dated / 2025 Mandir Educational & 26.05.2025 Deputy Social Welfare Trust, Commissioner ... Order No.ITBA / NFAC / No.115 Ramamoorthy of Income Tax, Nagar, S / 250 / 2025-26 / Exemptions 2113 / Chny 2 2016-17 Uthangarai Post, 1076454051(1) dated Circle, / 2025 Uthangarai Taluk, Coimbatore. 26.05.2025 Krishnagiri, ITA No. DIN & Order No.ITBA / NFAC / Tamil Nadu-635 207. S / 250 / 2025-26 / [PAN: AADTS6092D] 2114 / Chny

Deputy Commissioner of Income Tax, Exemptions Circle, Coimbatore vs. Uthangarai Sri Vidya Mandir Educational and Social Welfare Trust, Krishnagiri

ITA 2113/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Oct 2025AY 2016-17

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2112/Chny/2025, Assessment Years: 2015-16 आयकर अपील सं./Ita No.2113/Chny/2025, Assessment Years: 2016-17 आयकर अपील सं./Ita No.2114/Chny/2025, Assessment Years: 2017-18 Deputy Commissioner Of Income Tax, Exemptions Circle, Coimbatore. Uthangarai Sri Vidhya Mandir Educational & Social Welfare Trust, No.115, Ramamoorthy Nagar, Uthangarai Post, Uthangarai Taluk, Krishnagiri, Tamil Nadu-635 207. [Pan: Aadts6092D] (अपीलार्थी/Appellant) अपीलार्थी की ओर से / Assessee By (प्रत्यर्थी/Respondent) : T.Vasudevan, Advocate प्रत्यर्थी की ओर से /Revenue By सुनवाई की तारीख/Date Of Hearing : Mr.Arv Sreenivasan, Cit & Mr.Saujanya Ranjan, Irs : 23.09.2025 घोषणा की तारीख /Date Of Pronouncement : 09.10.2025 आदेश / Order Per Amitabh Shukla, A.M : The Below Mentioned Appeals Have Been Filed By The Appellant Revenue For Ay-2015-16 - 2017-18 Contesting The Order Of Ld. First Appellate Authority Indicated Column-E, Herein Below:-

Section 271A

Order Details E Respondent F 1 ITA No. 2112/ Chny / 2025 2015-16 Deputy Commissioner of Income Tax, Exemptions Circle, Coimbatore. DIN & Order No.ITBA / NFAC / S / 250 / 2025-26 1076450253(1) 26.05.2025 dated Uthangarai Sri Vidhya Mandir Educational & Social Welfare Trust, No.115 Ramamoorthy Nagar, Uthangarai Post, Uthangarai Taluk, Krishnagiri, Tamil ... Nadu-635 207. [PAN: AADTS6092D] 2 ITA No. 2113/Chny / 2025 2016-17 DIN & Order No.ITBA / NFAC / S/250/2025-26 / 1076454051(1) dated 26.05.2025 3 ITA No. 2114/Chny / 2025 2017-18 DIN & Order No.ITBA / NFAC / S/250/2025-26 / 1076449199(1) dated 26.05.2025 2.0 All the above appeals of the Revenue are centering around a common

Deputy Commissioner of Income Tax, Exemptions Circle, Coimbatore vs. Uthangarai Sri Vidhya Mandir Educational and Social Welfare Trust, Krishnagiri

In the result, the appeal of the Revenue vide ITA No

ITA 2112/CHNY/2025[2015-16]Status: DisposedITAT Chennai09 Oct 2025AY 2015-16

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2112/Chny/2025, Assessment Years: 2015-16 आयकर अपील सं./Ita No.2113/Chny/2025, Assessment Years: 2016-17 आयकर अपील सं./Ita No.2114/Chny/2025, Assessment Years: 2017-18

For Appellant: T.Vasudevan, AdvocateFor Respondent: Mr.ARV Sreenivasan, CIT &
Section 143(3)Section 271A

No.2112, 2113 & 2114/Chny/2025 S. Appeal AYs Appellant CIT(A) Order Details Respondent No. Nos. A B C D E F ITA DIN & Order No.ITBA / NFAC / No. S / 250 / 2025-26 / 2112 / Chny 1 2015-16 Uthangarai Sri Vidhya 1076450253(1) dated / 2025 Mandir Educational & 26.05.2025 Deputy Social Welfare Trust, Commissioner ... Order No.ITBA / NFAC / No.115 Ramamoorthy of Income Tax, Nagar, S / 250 / 2025-26 / Exemptions 2113 / Chny 2 2016-17 Uthangarai Post, 1076454051(1) dated Circle, / 2025 Uthangarai Taluk, Coimbatore. 26.05.2025 Krishnagiri, ITA No. DIN & Order No.ITBA / NFAC / Tamil Nadu-635 207. S / 250 / 2025-26 / [PAN: AADTS6092D] 2114 / Chny

M/S. Alternative for India Development, Chennai vs. ITO, Exemption Ward-4, Chennai

In the result, the appeal of the assessee stands allowed

ITA 1732/CHNY/2025[2019-20]Status: DisposedITAT Chennai09 Oct 2025AY 2019-20

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:1732/Chny/2025 िनधा$रण वष$ / Assessment Year: 2019-20

For Appellant: Shri. K. Vishwa Padmanabhan, C.AFor Respondent: Ms. Gauthami Manivasagam, J.C.I.T
Section 10Section 11Section 12ASection 143(1)

आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एस एस िव"ने

Rajendraa Sakunthala, Coimbatore vs. ACIT, Ncc-2, Coimbatore

In the result, appeal filed by the assessee is allowed

ITA 1624/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Oct 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

For Appellant: Shri. Sudharshan, Advocate for Shri. S. Sridhar, AdvocateFor Respondent: Ms. E. Pavuna Sundari, C.I.T
Section 139(1)Section 147Section 148Section 148ASection 50C

RAGHUNATHA, AM: This appeal by the assessee is arising out of the order dated 19.02.2025, passed by the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [hereinafter referred to as the “ld.CIT(A)”] for the assessment year 2018-19 against the order u/s.147 of the Income Tax Act, 1961 [hereinafter ... Rs.5,23,16,180/-. Aggrieved by the said assessment order u/s.147 of the Act, the assessee preferred an appeal before the ld.CIT(A), NFAC, Delhi. The ld.CIT(A) confirmed the additions by passing an order dated 19.02.2025. Aggrieved by the order of the ld.CIT(A), the assessee is in appeal

Achala Punja, Teynampet vs. Deputy Commissioner of Income Tax Non Corporate Circle 3(1), Chennai

In the result, the appeal of the assessee is partly allowed

ITA 1483/CHNY/2025[2014-15]Status: DisposedITAT Chennai09 Oct 2025AY 2014-15

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. R. M. Narayanan, C.AFor Respondent: Shri. R. Raghupathy, Addl. C.I.T
Section 139(1)Section 147Section 148Section 54

been preferred by the Assessee against the order dated 29.03.2025 passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the “ld.CIT(A)”], which arises out of the assessment order dated 28.03.2022 passed u/s.147 of the Income Tax Act, 1961[hereinafter

Ramanathanpuram District Central Co-Op. Bank Ltd., Ramanathapuram vs. ITO, Ward-1, Ramnad

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1415/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Oct 2025AY 2016-17

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. R. Prasanna Venkatesan, C.AFor Respondent: Ms. E. Pavuna Sundari, C.I.T
Section 143(1)Section 144BSection 147Section 36(1)Section 36(1)(via)

appeal is filed by the assessee against the order dated 20.03.2025 passed by the learned Commissioner of Income Tax(Appeals), National Faceless Appeal Centre (NFAC), Delhi, (hereinafter referred to as “CIT(A)”), dismissing the appeal filed by the assessee against the assessment :-2-: ITA. No.:1415//Chny/2025 order dated

Deputy Commissioner of Income Tax, Salem vs. Govinda Rajulu Srinivasan, Salem

In the result, appeal of the Revenue is dismissed

ITA 1250/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Oct 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1250/Chny/2025 Assessment Years: 2017-18 Deputy Commissioner Of Income Govinda Rajulu Srinivasan, Tax No.21, Chinna Ezhuthukkara Street, Circle-1, Shevapet, Salem, Salem Tamil Nadu-636 002. [Pan: Avmps5356G] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.Bhupendran, Advocate, प्रत्यर्थी की ओर से /Revenue By : Ms.C.Yamuna, Cit. सुनवाई की तारीख/Date Of Hearing : 16.07.2025 घोषणा की तारीख /Date Of Pronouncement : 09.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Mr.Bhupendran, AdvocateFor Respondent: Ms.C.Yamuna, CIT
Section 147Section 148Section 151Section 68

AMITABH SHUKLA, A.M : This appeal is filed by the appellant Revenue against the order bearing DIN & Order No.ITBA / NFAC / S / 250 / 2024-25 / 1074914100(1) dated 24.03.2025 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment year