NAMMALVAR LINGUSAMY,VALSARAVAKKAM vs. CIT [APPEALS]-14, CHENNAI
ITA 532/CHNY/2022[2017-18]Status: DisposedITAT Chennai07 Feb 2024AY 2017-18
Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.532/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Nammalvar Lingusamy, Vs. The Additional Commissioner Of 9, Janaki Nagar, Solai Krishnan Street, Income Tax, Valasaravakkam, Chennai 600 087. Non Corporate Range 20, Chennai. [Pan:Acbpn0214G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri J.K. Reddy, Ca ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 30.01.2024 घोषणा की तारीख /Date Of Pronouncement : 07.02.2024 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 31.03.2022 Relevant To The Assessment Year 2017-18. 2. The Appeal Filed By The Assessee Is Delayed By 24 Days In Filing The Appeal & Filed A Petition For Condonation Of Delay In Support Of An Affidavit To Which; The Ld. Dr Has Not Raised Any Serious Objection. Consequently, Since The Assessee Was Prevented By Sufficient Cause, The 2
For Appellant: Shri J.K. Reddy, CAFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 269SSection 271DSection 274
245 (Madras) and filing written submissions, the ld.
counsel prayed for deleting the penalty.
5. On the other hand, the ld. DR has submitted that the case law relied on by the ld. counsel has no application to the facts of the present case in the absence of any cogent material evidence furnished either before the Assessing Officer or before
