RAMGOPAL VARMA PENUMATSA, HYDERABAD,HYDERABAD vs. ADDL.CIT, RANGE-13, HYDERABAD, HYDERABAD

ITA 465/HYD/2017Status: DisposedITAT Hyderabad25 June 2018AY 2008-094 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee did not provide sufficient evidence to substantiate their reasons for non-attendance, neither before the lower authorities nor before the Tribunal. However, to ensure principles of natural justice, the Tribunal decided to grant one more opportunity.

What were the facts?

The assessee, a film director, failed to respond to multiple summons issued by the AO for assessment proceedings. Consequently, a penalty was levied under Section 272A(1)(c) for non-compliance. The CIT(A) upheld the penalty, finding the assessee wilfully avoided responding.

What were the issues?

Whether the penalty levied for non-compliance with summons was justified, and whether the assessee was given a reasonable opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 272A(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCH “A”, HYDERABAD

Before: SHRI B. RAMAKOTAIAH & SHRI V. DURGA RAO

For Appellant: Shri P. Murali Mohan Rao
For Respondent: Shri K.J. Rao

PER V. DURGA RAO, J.M.:

This is an appeal of the Assessee directed against the order of the learned Commissioner of Income-tax (A) – 9, Hyderabad, dated 02/12/2016 for AY 2008-09

2.

Briefly the facts of the case are, assessee is carrying on the profession of directing the films, filed the return of income on 07/10/2008 declaring total income of Rs. 60,64,590/-. As there was no response to the notices issued u/s 143(2), AO issued summons requiring the personal attendance of the assessee on six occasions i.e. on 31/08/2010, 08/09/2010, 01/10/201, 09/10/2010, 11/11/2010 and 19/11/2010. However, there was no response to any of the summons issued. Finally, a show cause notice was issued by the AO on 18/11/2010 asking for

The order continues below.

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