SAINULAPTHEEN KATHEEJA UMMA,KANYAKUKUMARI vs. ITO, WARD-2, , NAGERCOIL
In the result, the appeal filed by the assessee is allowed
ITA 264/CHNY/2022[2015-16]Status: DisposedITAT Chennai15 Feb 2023AY 2015-16
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.264/Chny/2022 िनधा"रण वष"/Assessment Year: 2015-16 Smt. Sainulaptheen Katheeja Umma, Vs. The Income Tax Officer, 25/72, B.O.C. Street, Marthandam Ward – 2, Post, Kanyakumari District, Nagercoil. Tamil Nadu 629 165. [Pan:Avopk8733F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Vasudevan, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 06.02.2023 घोषणा की तारीख /Date Of Pronouncement : 15.02.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax/Cit 1, Madurai, Dated 05.05.2020 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short] Relevant To The Assessment Year 2015-16. 2. The Appeal Filed By The Assessee Is Delayed By 662 Days In Filing The Appeal Due To Outbreak Of Covid-19 Pandemic & Accordingly, The Delay In Filing The Appeal Is Condoned & Admitted For Adjudication.
For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 142(1)Section 143(1)Section 143(2)Section 144Section 263Section 44A
reassessment proceedings has assigned certain reasons for coming to a conclusion that the assessee is entitled for deduction under Section 54F
