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
![Rental Income Not Taxed: Taxpayer Claims to Be Mere Rent Collector, ITAT Permits Fresh Hearing Conditionally [Read Order]](https://images.taxscan.in/h-upload/2025/06/29/2056221-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]")
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. ...
![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/2025/06/20/2051143-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/2025/06/20/2051072-reliance-motors-itat-non-shareholder-taxscan.webp "Relief to Reliance Motors: ITAT holds Loan to Non-Shareholder Not a Deemed Dividend [Read Order]")
![No Penalty or Redemption Fine if Confiscation of Goods is Set Aside by Customs Tribunal: CESTAT [read Order]](https://images.taxscan.in/h-upload/2025/06/13/2043841-chennai-cestat-no-penalty-cestat-redemption-goods-customs-tribunal-cestat-taxscan-1.webp "No Penalty or Redemption Fine if Confiscation of Goods is Set Aside by Customs Tribunal: CESTAT [read Order]")
Penalty u/s 271(1)(c) Based on Estimated Addition: ITAT Deletes Penalty Citing Absence of Concealment [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal ( ITAT) deleted the penalty imposed under section 271(1)(c) of Income Tax Act,1961, for the Assessment Year 2008-09, holding that the penalty could...
![Penalty u/s 271(1)(c) Based on Estimated Addition: ITAT Deletes Penalty Citing Absence of Concealment [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/2041840-penalty-us-2711c-estimated-itat-penalty-absence-concealment-taxscan.webp "Penalty u/s 271(1)(c) Based on Estimated Addition: ITAT Deletes Penalty Citing Absence of Concealment [Read Order]")
Income Tax Notices Sent to Spam Folder in E-Mail, Not Replied: ITAT Sets Aside Ex-Parte Order citing Violation of Natural Justice
The Chennai Bench of Income Tax Appellate Tribunal( ITAT)set aside the ex parte order passed by the Commissioner of Income Tax(Appeals)[CIT(A)] for Assessment Year 2017-18 after the assessee failed...
Lack of Corroborative Evidence for Addition of Rs.4.93 Cr as Unaccounted Property Investment: ITAT Dismisses Revenue Appeals [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed nine appeals filed by the Revenue ruling that lack of corroborative evidence for additions totaling Rs. 4.93 crore made by...
![Lack of Corroborative Evidence for Addition of Rs.4.93 Cr as Unaccounted Property Investment: ITAT Dismisses Revenue Appeals [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-property-case.jpg "Lack of Corroborative Evidence for Addition of Rs.4.93 Cr as Unaccounted Property Investment: ITAT Dismisses Revenue Appeals [Read Order]")
AO Failed to specify Transaction Details: ITAT Remands Rs. 50.5 Lakh Unexplained Money Matter for Reconsideration [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a case involving an addition of Rs. 50.5 lakh, treated as unexplained money, back to the Assessing Officer (AO) for fresh...
![AO Failed to specify Transaction Details: ITAT Remands Rs. 50.5 Lakh Unexplained Money Matter for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/AO-Failed-to-specify-Transaction-Details-Transaction-Details-ITAT-taxscan.jpg "AO Failed to specify Transaction Details: ITAT Remands Rs. 50.5 Lakh Unexplained Money Matter for Reconsideration [Read Order]")
S. 80P(2) Deduction Disallowed for Lack of License: ITAT Remands Matter on Deduction claim on Co-operative bank Interest Income [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a case involving the disallowance of deductions under Sections 80P(2)(d) and 80P(2)(a)(i) of the Income Tax Act to the...
![S. 80P(2) Deduction Disallowed for Lack of License: ITAT Remands Matter on Deduction claim on Co-operative bank Interest Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/bank-interest-site-img.jpg "S. 80P(2) Deduction Disallowed for Lack of License: ITAT Remands Matter on Deduction claim on Co-operative bank Interest Income [Read Order]")
Disallowance of Cost of Improvement Claim of Rs.18 lakh: ITAT Grants One more Opportunity to Substantiate Claim with Documentary Evidence [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has remanded with one more opportunity in a case involving the disallowance of claim towards the cost of improvement in computing Long...
![Disallowance of Cost of Improvement Claim of Rs.18 lakh: ITAT Grants One more Opportunity to Substantiate Claim with Documentary Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Disallowance-ITAT-Taxscan.jpg "Disallowance of Cost of Improvement Claim of Rs.18 lakh: ITAT Grants One more Opportunity to Substantiate Claim with Documentary Evidence [Read Order]")
Mere Change of Opinion not Necessary Ingredient For Reassessment: ITAT quashes Reassessment on Software License Fee [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal ( ITAT ) has quashed a reassessment order and ruled that the reopening of the assessment was invalid due to it being based on a mere change of...
![Mere Change of Opinion not Necessary Ingredient For Reassessment: ITAT quashes Reassessment on Software License Fee [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Software-License-ITAT-Quashes-Reassessment-taxscan.jpg "Mere Change of Opinion not Necessary Ingredient For Reassessment: ITAT quashes Reassessment on Software License Fee [Read Order]")