NATARAJAN,CUDDALORE vs. ITO,ITWARD-1(1) , CHENNAI
The appeal of the assessee is partly allowed
ITA 123/CHNY/2023[2011-2012]Status: DisposedITAT Chennai28 Oct 2024AY 2011-2012
Bench: Hon’Ble Shri Manu Kumar Giriand Hon’Ble Shri S.R. Raghunathaआयकर अपील सं./Ita No.123/Chny/2023 िनधा"रण वष"/Assessment Year:2011-2012 Shri Natarajan The Income Tax Officer, 353, Pudupettai Main Road, Vs. International Taxation, Indira Nagar, C. Puthupettai, Ward 2(1), Parangipettai Post, Chennai 600 006 Cuddalore 608 502. Pan: Anfpn 9506Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. J. Saravanan, Advocate ""यथ"क"ओरसे/Respondent By : Dr. Samuel Pitta, Irs, Jcit.
For Appellant: Shri. J. Saravanan, AdvocateFor Respondent: Dr. Samuel Pitta, IRS, JCIT
Section 143(3)Section 148
273 days. The order of CIT(A) dated 28.02.2022 was communicated to the assessee on 05.03.2022 as per Form 36. The assessee’s brother has filed affidavit for condonation of delay stating the following reasons:-
‘’I, M.Kuppusamy, S/o. Mottayappan, Hindu, aged about 64 years, residing at 353, Pudupettai Main Road Indira Nagar, Cuddalore
608 502, do solemnly affirm and state