ITAT Restores Matter as Assessee Did Not Notice Faceless Appeal Notices through ITBA portal

Chennai Metro Rail Limited Vs DCIT (ITAT Chennai) The appeal was filed before the Income Tax Appellate Tribunal, Chennai, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 26.06.2025 for Assessment Year 2018-19. The Tribunal first addressed a delay of 100 days in filing the appeal. After considering the reasons provided by the assessee, the Tribunal found the explanation satisfactory, condoned the delay, and admitted the appeal for adjudication. The assessee is a government company and a Special Purpose Vehicle jointly owned by ...