KALYANASUNDARAM CHANDRASEKARAN,CHENNAI V. INCOME TAX OFFICER INTERNATIONAL TAXATION WARD 1(1), CHENNAI

ITA 1514/CHNY/2025

AI Insights

The case involves Kalyanasundaram Chandrasekaran, the appellant, who filed an appeal against the order of the Assessing Officer (ITO, International Taxation Ward-1, Chennai) dated 28.11.2024 under sections 144 and 260 of the Income Tax Act, 1961 for the assessment year 2016-17. The draft assessment order was passed on 30.09.2024. The appellant, represented by Mr. R. Harshvardan, Advocate, sought permission to withdraw the appeal, intending to pursue the matter before the Ld.CIT(A). The Departmental Representative did not oppose this plea.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779413 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 26-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAUTHAM S.MUKUNDAN
• Assessee Lawyers: R. HARSHVARDAN

Judgement Text

"आयकर अपीलीय अिधकरण, ‘ए’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI \u0001ी एबी टी. वक , ाियक सद\u0011 एवं एवं एवं एवं \u0001ी एस. आर. रघुनाथा, लेखा सद क े सम\u001b BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1514/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: 2016-17 Kalyanasundaram Chandrasekaran, No.12, Elegant Apartments, Hindi Prachar Sabha Road, T. Nagar, Chennai-600 017. v. The ITO, International Taxation Ward- 4(1), Chennai. [PAN: AADPC 7596 C] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr.R. Harshvardan, Advocate \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Mr.Gautham S. Mukundan, JCIT सुनवाईक\u001aतारीख/Date of Hearing : 09.10.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 13.10.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: ITA No.1514/Chny/2025 has been filed by the assessee against the order of the Assessing Officer [The ITO, International Taxation Ward-1, Chennai] dated 28.11.2024 u/s.144 r.w.s.260 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘) for AY 2016-17. 2. It is noted that in this case draft assessment order u/s.144C of the Act was passed by the AO on 30.09.2024 and thereafter is noted to have Printed from counselvise.com ITA No.1514/Chny/2025 (AY 2016-17) Kalyanasundaram Chandrasekaran :: 2 :: passed final assessment order on 28.11.2024. The Ld.AR, Shri R. Harshvardan, Advocate, has sought the leave of this Tribunal for withdrawing the ibid appeal with the liberty to pursue the appeal before the Ld.CIT(A). 3. The Ld.DR doesn’t oppose the plea of the assessee. 4. Having heard both the parties, and without going into the merits of the impugned action of the AO, we are inclined to allow the assessee’s request to withdraw this appeal filed before this Tribunal; and needless to say, assessee is at liberty to file appeal as per law, if advised to do so; and if the assessee files the appeal within ‘30’ days after receiving the order of this Tribunal, then in such an event, the question of limitation may not be raised by the Appellate Authority; and the appeal to be decided in accordance to law after hearing the assessee. 5. In the result, appeal filed by the assessee is dismissed as withdrawn. Order pronounced on the 13th day of October, 2025, in Chennai. Sd/- (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER Printed from counselvise.com ITA No.1514/Chny/2025 (AY 2016-17) Kalyanasundaram Chandrasekaran :: 3 :: चे ई/Chennai, !दनांक/Dated: 13th October, 2025. TLN आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ /Appellant 2. \u000e\u000fथ /Respondent 3. आयकरआयु\u0015/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u000eितिनिध/DR 5. गाड फाईल/GF Printed from counselvise.com "