P.SENTHIL KUMAR,CHENNAI vs. ITO, CHENNAI
In the result, appeal of the assessee in ITA
ITA 3397/CHNY/2016[2012-13]Status: DisposedITAT Chennai28 Feb 2017AY 2012-13
Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.3397 & 3398/Mds/2016 "नधा"रण वष" /Assessment Years : 2012-13. Shri. P. Senthil Kumar, Vs. The Income Tax Officer, P-2, Hig Adyar Apartments, Non Corporate Ward 3(3) Kottur Gardens, Chennai. Circular Road, Kotturpuram, Chennai 600 086. [Pan Abbps 1019H] (अपीलाथ"/Appellant) (""यथ"/Respondent)
For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Durai Pandian, Sr. A.R
Section 271BSection 40A(3)
u/s. 44AB of the Act alongwith return of income on
31.03.2013. The reason cited by the assessee for delay in conducting
the audit was as under:-
‘’ My accountant had suddenly resigned and left without notice during the month of August, 2012 (financial year
11-12/Asst. Year 12-13). I had to engage a new account and compile