SINDHANAI ARTIFICIAL INTELLIGENCE SYSTEMS PVT. LTD.,CHENNAI vs. ITO, CORPORATE WARD-6(3), CHENNAI
In the result, the appeals filed by the assessee are allowed
ITA 3259/CHNY/2024[2021-22]Status: DisposedITAT Chennai27 Mar 2025AY 2021-22
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 3259 & 3260/Chny/2024 िनधा"रण वष" / Assessment Years: 2021-22& 2022-23 Sindhanai Artificial Intelligence The Income Tax Officer, Systems Pvt. Ltd., V. Corporate Ward6(3) New No.33/2, Old No.5/2, Chennai. Rajeshwari Apartment, 5Th Cross Street, Alagiri Nagar, Vadapalani, Chennai – 600 026. [Pan:Aaxcs 9635F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri J. Saravanan, Advocate ""थ" की ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तार"ख/Date Of Hearing : 26.03.2025 घोषणा क" तार"ख/Date Of Pronouncement : 27.03.2025 आदेश /O R D E R
For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Ms.Gouthami Manivasagam, JCIT
Section 115JSection 139(1)Section 143(1)Section 143(1)(a)Section 80I
Section 80IAC, which was disallowed by the AO, CPC, and CIT(A),be granted. We also request that the delay in filing Form 10CCB be condoned.
3. Brief facts of the case are that the assessee is a private limited company engaged in the business of development of information
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ITA. Nos:3259 & 3260/Chny/2024
technology based products and services
