ANTONY SUNIL,CHENNAI vs. ITO, NCW-1(7), CHENNAI
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 815/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Jun 2025AY 2017-18
Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.815/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 Antony Sunil, Vs. The Income Tax Officer, No. 59, 11Th Trust Cross Street, Non Corporate Ward 1(7), Mandavelipakkam, Chennai 600 028. Chennai 600 034. [Pan:Bxbps7987P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Anandd Babunath, F.C.A. ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 04.06.2025 घोषणा की तारीख /Date Of Pronouncement : 30.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 23.11.2023 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2017-18. 2. We Find That This Appeal Is Filed With A Delay Of 415 Days. The Assessee Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit, We Find The Reasons Stated By The Assessee Are Bonafide, Which Really
For Appellant: Shri Anandd Babunath, F.C.AFor Respondent: Ms. R. Anita, Addl. CIT
Section 142(1)Section 143(2)Section 143(3)Section 44ASection 50CSection 55ASection 56(2)Section 69
delay is condoned and admitted the appeal for adjudication.
3. The assessee raised 8 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in confirming the additions made by the Assessing Officer by passing exparte order without considering the issues on merits in the facts and circumstances
