DEPUTY COMMISSIONER OF INCOME TAX, SALEM vs. RAVISHANKAR, SALEM
In the result, the appeal filed by the Revenue is dismissed
ITA 2626/CHNY/2025[2019]Status: DisposedITAT Chennai13 Mar 2026
Bench: Shri S.S. Viswanethra Ravi & Ms. Padmavathy, S.आयकर अपील सं./I.T.A. No.2626/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 The Deputy Commissioner Of Vs. Ravishankar, Income Tax, 735, Lrc Abarana Maaligai, Circle 1, Bazaar Street, Attur Tk, Salem. Salem 636 102. [Pan: Aahhr5519N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Shiva Srinivas, Cit ""थ" की ओर से/Respondent By : Shri D. Anand, Advocate सुनवाई की तारीख/ Date Of Hearing : 24.02.2026 घोषणा की तारीख /Date Of Pronouncement : 13.03.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Revenue Is Directed Against The Order Dated 21.05.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai For The Assessment Year 2019-20. 2. We Find That This Appeal Is Filed With A Delay Of 55 Days. The Dcit Circle 1, Salem Filed A Condonation Petition For The Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit, We Find The Reasons Stated By The Dcit Are Bonafide, Which 2
For Appellant: Shri Shiva Srinivas, CITFor Respondent: Shri D. Anand, Advocate
Section 133ASection 142(1)Section 143(2)Section 143(3)Section 69ASection 69B
delay is condoned and admits the appeal for adjudication.
3. The Appellant-Revenue raised sole ground challenging the action of the ld. CIT(A) in deleting the addition made by the Assessing Officer under section 69B
