Sections 56(2)(x)(b) & 69 Additions Remanded for Fresh Examination: ITAT Chennai

Smt. Palaniappan Manonmani Vs ITO (ITAT Chennai) The Income Tax Appellate Tribunal (ITAT), Chennai, considered the assessee’s appeal against the order dated 18.02.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for Assessment Year 2018-19. The Tribunal first dealt with a delay of 273 days in filing the appeal. The assessee, a senior citizen, submitted an affidavit stating that limited knowledge of the digital environment, advanced age, medical ailments, regular treatment, health check-ups, and advised bed rest prevented timely actio...