RAMICHETTY MUNISHANKAR,TIRUPATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), TIRUPATI

The brief facts of the case are that the assessee is an individual and filed his return of income for the A.Y 2017-18 on 21.10.2017 declaring total income of Rs.54,82,770/-.

Page 1 of 4 Subsequently, statutory notices u/s 143(2) & 142(1) of the I.T. Act, 1961 were issued and duly served on the assessee. Since the assessee neither complied with the statutory notices issued by the Department, nor submitted any details/evidences, the Assessing Officer completed the assessment and assessed the total income of the assessee at Rs.4,74,00,020/-.

Before the learned CIT (A), the assessee neither appeared nor filed any requisite details/documentary evidences to substantiate his claim. Thus, learned CIT (A) dismissed the appeal filed by the assessee and upheld the order of the Assessing Officer.

Aggrieved by the order of the learned CIT (A), the assessee is in appeal before the Tribunal.

The learned Counsel for the assessee submitted that the assessee could not appear or file any written submission with documentary evidences before the Assessing Officer/learned CIT (A) on the ground that the notices issued by the Assessing Officer and the learned CIT (A) were not received by it. Therefore, it was the submission of the learned Counsel for the assessee that given an opportunity, the assessee would be in a position to file all the requisite details with documentary evidence/bank statements, etc., before the Assessing Officer.

The learned DR, on the other hand, supporting the orders of the authorities below submitted that despite serving statutory notices, the assessee failed to comply with the notices issued by the Assessing Officer and before the learned CIT (A) the assessee did not file any documentary evidence to substantiate his claim. Hence, the orders of the Assessing Officer and learned CIT (A) should be upheld and the appeal filed by the assessee should be dismissed.

We have heard both the parties, perused the material available on record and gone through the orders of the authorities below. We find that the assessee failed to comply with the statutory notices issued by the Assessing Officer and the learned CIT (A). Considering the totality of the facts and circumstances of the case, we deem it proper to restore the issue back to the file of the learned CIT (A) with a direction to grant another opportunity to the assessee to substantiate his case by filing the requisite details/evidences. The assessee is also hereby directed to appear before the learned CIT (A) on the appointed date and time with all the requisite details without seeking any adjournment under any pretext. Since the assessee failed to comply with the statutory notices issued by the Assessing Officer, we levy a charge of Rs.10,000/- on the assessee. The assessee is thus sdirected to pay a sum of Rs.10,000/- at the Telangana State Legal Aid Authorities at the Hon'ble Telangana High Court within a period

Page 3 of 4 of one month from the date of this order and submit necessary payment slip with the Registry. We hold and direct accordingly.