ITAT Chennai
Explore the latest ITAT Chennai judgments, orders, and appellate decisions on direct tax matters from the Chennai bench of the Income Tax Appellate Tribunal
![ITAT Restores Assessee’s Appeal After NFAC Dismisses it for Non-Compliance: Grants One Last Opportunity with Cost [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071432-itat-restores-assessees-appeal-nfac-dismisses-non-compliance-taxscan.webp "ITAT Restores Assessee’s Appeal After NFAC Dismisses it for Non-Compliance: Grants One Last Opportunity with Cost [Read Order]")
ITAT Restores Assessee’s Appeal After NFAC Dismisses it for Non-Compliance: Grants One Last Opportunity with Cost [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) restored the appeal of an assessee, Subramaniyam Kulandhaivel, which had been dismissed...
![Half-Yearly Income Tax Case Digest: ITAT Decisions 2025 [Part II]](https://images.taxscan.in/h-upload/2025/08/01/250x150_2072041-itat-half-yearly-case-digest-taxscan.webp "Half-Yearly Income Tax Case Digest: ITAT Decisions 2025 [Part II]")
![ITAT Grants Assessee One More Opportunity to Substantiate Claims regarding S.69A in interest of Justice [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/250x150_2070478-itat-itat-grants-assessee-opportunity-to-substantiate-claims-substantiate-claims-taxscan.webp "ITAT Grants Assessee One More Opportunity to Substantiate Claims regarding S.69A in interest of Justice [Read Order]")
![CIT(A) cannot Reject Additional evidence u/r 46 A of Income Tax Rules against unexplained Investment Merely because of non-furnishing before AO: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/17/250x150_2064739-cita-cita-cannot-reject-additional-evidence-evidence-section-46-a-of-income-tax-rules-taxscan.webp "CIT(A) cannot Reject Additional evidence u/r 46 A of Income Tax Rules against unexplained Investment Merely because of non-furnishing before AO: ITAT [Read Order]")
![Circular Transactions could be added Substantively Only Once: ITAT quashes Income Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/07/14/250x150_2063787-itat-chennai-income-tax-demand-circular-transactions-taxscan.webp "Circular Transactions could be added Substantively Only Once: ITAT quashes Income Tax Demand [Read Order]")
Chennai ITAT Applies ‘Surviving Period’ Rule for First Time, quashes Income Tax Reassessment Notice [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) quashed a reassessment notice holding that the Income Tax Department cannot issue reassessment notices under the new regime beyond the...
![Chennai ITAT Applies ‘Surviving Period’ Rule for First Time, quashes Income Tax Reassessment Notice [Read Order]](https://images.taxscan.in/h-upload/2025/07/09/500x300_2061962-itat-chennai-itat-income-tax-reassessment-notice-taxscan.webp "Chennai ITAT Applies ‘Surviving Period’ Rule for First Time, quashes Income Tax Reassessment Notice [Read Order]")
ITAT Sets Aside Best Judgment Assessment u/s 144, Orders Fresh Hearing Noting Prior Grant of S.11 Exemption [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT), set aside a best judgment assessment order passed under Section 144 of the Income Tax Act, 1961, against the assessee, noting the...
![ITAT Sets Aside Best Judgment Assessment u/s 144, Orders Fresh Hearing Noting Prior Grant of S.11 Exemption [Read Order]](https://images.taxscan.in/h-upload/2025/07/06/500x300_2059926-itat-itat-sets-aside-best-judgment-assessment-judgment-assessment-orders-fresh-hearing-taxscan.webp "ITAT Sets Aside Best Judgment Assessment u/s 144, Orders Fresh Hearing Noting Prior Grant of S.11 Exemption [Read Order]")
![ITAT Weekly Round-Up [ June 26th - July 5th ]](https://images.taxscan.in/h-upload/2025/07/05/500x300_2059516-itat-weekly-round-up-weekly-round-up-round-up-itat-weekly-round-up-for-june-taxscan.webp "ITAT Weekly Round-Up [ June 26th - July 5th ]")
No Bar on Retaining Cash for Reasonable Period if Source Traceable: ITAT Quashes Cash Deposit Addition During Demonetisation in absence of Corroborative Evidence [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that there is no legal bar on an assessee retaining cash for a reasonable period if the source of the funds is traceable and...
![No Bar on Retaining Cash for Reasonable Period if Source Traceable: ITAT Quashes Cash Deposit Addition During Demonetisation in absence of Corroborative Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/06/30/500x300_2057044-site-img30-.webp "No Bar on Retaining Cash for Reasonable Period if Source Traceable: ITAT Quashes Cash Deposit Addition During Demonetisation in absence of Corroborative Evidence [Read Order]")
Rental Income Not Taxed: Taxpayer Claims to Be Mere Rent Collector, ITAT Permits Fresh Hearing Conditionally [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Chennai Bench, granted a fresh opportunity of hearing, which had failed to offer rental income to tax. The assessee submitted that it was merely a...
![Rental Income Not Taxed: Taxpayer Claims to Be Mere Rent Collector, ITAT Permits Fresh Hearing Conditionally [Read Order]](https://images.taxscan.in/h-upload/2025/06/29/500x300_2056221-rental-income-taxed-taxpayer-rent-collector-itat-taxscan.webp "Rental Income Not Taxed: Taxpayer Claims to Be Mere Rent Collector, ITAT Permits Fresh Hearing Conditionally [Read Order]")
Deduction of VRS Compensation by Auto Dealer: ITAT Remands to Verify if Amount was Disallowed while Computing Income [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) recently directed the Assessing Officer (AO) to re-examine whether the VoluntaryRetirement Scheme (VRS) issue compensation amount was...
![Deduction of VRS Compensation by Auto Dealer: ITAT Remands to Verify if Amount was Disallowed while Computing Income [Read Order]](https://images.taxscan.in/h-upload/2025/06/20/500x300_2051143-deduction-deduction-of-vrs-compensation-vrs-compensation-by-auto-dealer-taxscan.webp "Deduction of VRS Compensation by Auto Dealer: ITAT Remands to Verify if Amount was Disallowed while Computing Income [Read Order]")
![Relief to Reliance Motors: ITAT holds Loan to Non-Shareholder Not a Deemed Dividend [Read Order]](https://images.taxscan.in/h-upload/2025/06/20/500x300_2051072-reliance-motors-itat-non-shareholder-taxscan.webp "Relief to Reliance Motors: ITAT holds Loan to Non-Shareholder Not a Deemed Dividend [Read Order]")