CHANDAVARA RAMAKRISHNA SHIVASHANKAR ,BANGALORE vs. INCOME TAX OFFICER, WARD-2(2)(5), BANGALORE

In this case, admittedly the Ld. Commissioner vide impugned order dismissed the appeal of the Assessee in limine and without touching upon the merits of the case, filed against the assessment order dated 20.09.2021 u/s 143(3) r.w.s. 144B of the Act and thus considering the peculiar facts and circumstances in totality, for just and proper decision of the case, equitable relief, fairplay and substantial justice, and considering the non-compliance to the notices issued by the Ld. Commissioner, we are inclined to remand the instant case to the file of the Ld. Commissioner for decision afresh, however, subject to deposit of Rs.11,000/- in the Revenue Department under “other heads” within 15 days of the date of this order and while affording reasonable opportunity of being heard to the Assessee.

We also deem it appropriate to direct the Assessee to comply with the notices to be issued by the Ld. Commissioner and file the relevant submissions and documents as would be essentially required for proper and just decision of the case.

We also clarify that in case of subsequent default, the Assessee shall not be entitled for any leniency. Thus the case is remanded to the file of the Ld. Commissioner for decision afresh accordingly.

In the result, the Assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 14.08.2025.