JOHNSON RENIGUNTLA,WARANGAL vs. INCOME TAX OFFICER, WARD-1, WARANGAL

ITA 490/HYD/2023Status: DisposedITAT Hyderabad22 December 2023AY 2017-182 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal is modifying its earlier order to add that the cost of Rs. 5000 levied on the assessee for not appearing before lower authorities shall be deposited to the credit of the State Legal Aid Centre.

What were the facts?

The assessee, Shri Johnson Reniguntla, did not appear before the lower authorities. The ITAT Hyderabad Bench is issuing a corrigendum to its earlier order.

What were the issues?

The primary issue is the modification of a previous order regarding the deposit of costs levied on the assessee.

AI-generated summary — verify with the full judgment below

In the aforesaid order dated 28th November, 2023, at Para 7, after the sentence, “Further, because of the callous attitude of the assessee in not appearing before the lower authorities, we levy a cost of Rs.5000/- on the assessee which shall be deposited within 2 months from today” the following words are to be added “to the credit of the State Legal Aid Centre”. Accordingly, the same is directed to be read as under:

“Further, because of the callous attitude of the assessee in not appearing before the lower authorities, we levy a cost of Rs.5000/- on the assessee which shall be deposited within 2 months from today to the credit of the State Legal Aid Centre”.

Accordingly, the order is hereby modified. We hold and direct accordingly. The rest of the contents of the order shall remain unchanged.

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