SHRI T.S. PICHUMANI,CHENNAI vs. DCIT, CC - IV (1), CHENNAI

This appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-4, Chennai in I.T.A No.18/2010-11/A.Y. 2005-06/CIT(A)-4 dated 26.06.2019 relevant to the Assessment Year 2013-14.

The assessee has filed appeal without paying of payment for requisite fee. When this appeal was taken up by the Registry for 2 -: scrutiny, they noticed that the assessee has not filed challan which shows the payment of requisite fee as per Income Tax Rules and the Registry is treated it as a defect appeal. The assessee filed an affidavit before the Tribunal by stating that his day to day life runs only on the money provided by his son and he is not in a position to pay the fee as required by Income Tax Rules and that he may be treated as an indigent person and requested for exemption of payment of requisite fee.

The brief facts of the case are that the assessee filed his return of income admitting total income of Rs. 2,94,448/- and the same was processed u/s. 143(1) of the Income Tax Act, 1961 (hereinafter as “the Act”) on 26.07.2006. The Assessing Officer (hereinafter as “A.O”) has received information from the A.O of M/s. All-in-one Infotech Pvt. Ltd. that the assessee introduced share capital of Rs. 95,00,000/-, share application money of Rs. 25,78,450/- and unsecured loan of Rs. 10,07,000/- and the A.O examined the return of income filed by the assessee for the assessment year under consideration and noticed that the assessee has not disclosed investment made by the assessee.

The assessee has filed an appeal before the CIT(A). The Ld. CIT(A) has given various dated for hearing and on 08.08.2011, the Authorized Representative of the assessee was appeared and asked adjournment. Subsequently, the case was posted for various dates i.e., 11.11..2011, 02.12.2011, 13.01.2012, 19.11.2012, 05.08.2013.

The Ld. Counsel for the assessee has submitted before us that the assessee’s son is working at USA and the assessee is residing in the house belonging to his son and also submitted that the assessee’s day to day life runs only on the money provided by his son. Therefore, the ld. Counsel for the assessee submitted that the assessee may be treated as an indigent person and exemption may be granted for non payment of fee. He also relied on the order of ITAT ‘G’ Bench, Mumbai

On the other hand, the Ld. Departmental Representative strongly supported the orders of the authorities below.

We have heard both the sides, perused the materials available on record and gone through the orders of the authorities below. In this case, the assessee neither appeared before the A.O nor before Ld. CIT(A). The A.O as well as Ld. CIT(A) has given various opportunities but the assessee not utilized the same. Now the case of the assessee is that he is an indigent person and he is depend upon the money send by his son. The assessee not filed any details to show that he is an indigent person such as bank statement and house which he is residing to show that it is not his own. The assessee except stating he is indigent person, no details was filed for the same. Under these facts and circumstances of the case and also by considering the conduct of the assessee, the assessee cannot be treated as indigent person.

In the result, the appeal filed by the assessee is dismissed.