CHINNARAJU RAMESH,CHENNAI vs. INCOME-TAX OFFICER, NON-CORP WARD 15(1), CHENNAI

The assessee is an individual and did not file the return of income. The A.O noticed on perusal of Form-26AS that the assessee has received salary of Rs.26,14,773/- from Flextronics Technologies India Pvt. Ltd. The Jurisdictional Assessing Officer (JAO) issued a notice u/s. 148A(b) of the Act dated 21.01.2023 and subsequently passed an order u/s. 148A(d) of the Act on 14.03.2023. The JAO also issued a notice u/s. 148 of the Act dated 15.03.2023. The assessment was completed u/s. 147 of the Act r.w.s 144B by the Faceless Assessing Officer (FAO), by treating the entire salary as undisclosed income of the assessee. Aggrieved, the assessee filed further appeal before the CIT(A), who dismissed the appeal in limine without condoning the delay of 194 days in filing the appeal before the CIT(A). The assessee is in appeal before the Tribunal against the order of the CIT(A).

We have heard the parties, and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that the assessee was not aware of the completion of the assessment proceedings and was under the genuine impression that when TDS has been duly deducted from the salary with a requirement to file the return of income may not arise. The Ld. AR further submitted that the assessee was not availing any professional services and therefore, was not aware of the requirements under the income tax act. It is also brought to our attention that only when the penalty proceedings were initiated, the assessee came to know of the assessment order and immediately filed the appeal before the CIT(A). The Ld. AR also submitted that the delay in filing the appeal before the CIT(A) was not deliberate and since tax is fully deducted there is no prejudice cause to the revenue. Considering the facts peculiar to the assessee's case, we see merit in the submissions with regard to the delay in filing the appal before the CIT(A). Accordingly, we condone the delay in filing the appal before the CIT(A). We notice that the AO has treated the entire salary as income in the hands of the assessee without considering the deductions as given in Form-16 and also the TDS. Since the lower authorities have not examined the Chinnaraju Ramesh :- 3 -: