DURAISWAMY CHINNADURAI,COIMBATORE vs. ITO, NCW-4(4),, COIMBATORE
In the result, the appeal is partly allowed
ITA 1782/CHNY/2024[2013-14]Status: DisposedITAT Chennai22 Jan 2025AY 2013-14
Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1782 /Chny/2024 निर्ाारण वर्ा /Assessment Years: 2013-14 Duraiswamy Chinnadurai, Income Tax Officer, No.146, N.G.N.Street, Non Corp, Ward-4(4), New Siddhapudur, Coimbatore Coimbatore. [Pan: Acppc1349B] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri S.Ramachandran, Ca प्रत्यर्थी की ओर से /Revenue By : Ms.Sheila Parthasarthy, Addl.Cit सुिवाई की तारीख/Date Of Hearing : 02.12.2024 घोर्णा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश / O R D E R Per Amitabh Shukla, A.M : This Appeal Is Filed Against The Order Bearing Din & Order No.Itba/Nfac/S/250/2024-25/1064762387(1) Dated 09.05.2024 Of The Learned Commissioner Of Income Tax [Herein After “Cit(A), National Faceless Appeal Center[Nfac], Delhi, For The Assessment Years 2013- 14. Through The Aforesaid Appeal The Assesse Has Challenged Order U/S 250 Dated 09.05.2024 Passed By Nfac, Delhi. 2.0 The Assessee Has Raised Altogether Seven Grounds Of Appeal, Of Which Grounds 1 To 4 Are Legal Grounds & Grounds 5 To 7 On Merits.
For Appellant: Shri S.Ramachandran, CAFor Respondent: Ms.Sheila Parthasarthy, Addl.CIT
Section 132Section 142(1)Section 143(3)Section 147Section 148Section 250Section 69ASection 69C
reassessment proceedings u/s 148 and therefore considering the complexity of the matter we deem it appropriate to adjudicate the legal grounds first.
Explaining the brief factual matrix of the case, Ld. Counsel for the assessee, informed that the assessee is a retired school teacher. At the time of his superannuation, he was in receipt of surplus funds of which
