SRI. NAZEERAHMADMAKTUMSABATHONI,BAGALKOT vs. INCOME TAX OFFICER, WARD-1&TPS, BAGALKOT

At the outset, it was noticed that the assessee neither appeared during the assessment proceedings nor during the appellate proceedings, therefore, the AO in the absence of any co-operation from the side of the assessee has framed the assessment u/s 144 of the Act, which was subsequently confirmed by the ld. CIT(A). At the time of hearing, the ld. AR submitted that all the notices were issued through the email by the authorities below, which were not received by the assessee being illiterate person. Accordingly, the assessee could not make the necessary compliances during the proceedings before the authorities below. However, the ld. AR before us has undertaken the responsibility for necessary compliance and accordingly prayed to set aside the issue to the file of the AO for fresh adjudication as per the provisions of law.

On other hand, the ld. DR submitted that the assessee was given various opportunities by the authorities below to represent his case, but the same were not availed by the assessee for the reason best known to him. The ld. DR also pointed out that the appeal was preferred by the assessee against the assessment order framed u/s 144 of the Act before the ld. CIT(A) with the delay of one day. Thus, it is implied that the assessee was aware of the order passed by the AO u/s 144 of the Act. Accordingly, the plea of the ld. AR that the assessee being illiterate was not aware of the notices issued by the authorities below was not tenable. As such, the ld. DR opposed to grant fresh opportunity to the assessee to represent his case before the AO. The ld. DR vehemently supported the orders of the authorities below.