Non-Compliance behavior of assessee before Lower Authorities during  Appellate Proceedings: ITAT directs to deposit   cost of Rs 25,000/- In PM relief Fund [Read Order]

The Income Tax Appellate Tribunal (ITAT) Mumbai bench directed to deposit cost of Rs 25,000/- in Prime Minister Relief Fund (PMRF) due to non-compliance behavior of assessee before lower authorities during the appellate proceedings

Assessee, Tera Naturals return was filed .Thereafter the case was selected for scrutiny . ’for verification of foreign outward remittances sent by the assessee.Statutory notice was issued to assessee.  However no no details were submitted by the assessee to the AO. Thus on available records AO made addition on  unexplained expenditure of outward foreign remittance under Section under Section 68 & 69 of the Income Tax Act.

Aggrieved by the order, the assessee filed an appeal  before the commissioner of Income Tax Appeal(CIT(A), who dismissed  the appeal due to no representation before the CIT(A). Thereafter the assesee filed another appeal before the tribunal.

It was observed by the tribunal  that before the bench assessee  seek so much adjournment for the proceedings . Thus on behalf of the assessee , counsel Djaran V Gandhi argued and submitted assessee contentions. Therefore it was observed that on providing various opportunities the assessee argued his contentions .

Thus the tribunal found that assessee is non-compliant  not only before the CIT(A) but also before the Assessing Officer.  The issue in dispute raised before the tribunal has not been decided on merit .

After considering  the facts submitted by both parties, the two member bench of Waseem Ahmed ,(Accountant Member ) and  T.R. Senthil Kumar, (Judicial Member)  directed to deposit cost of Rs 25,000/- in Prime Minister Relief Fund (PMRF) due to non-compliance behavior of assessee before lower authorities during the appellate proceedings .

Sanjay Deshmukh,counsel appeared for the revenue and Djaran V Gandhi appeared for assessee.

To Read the full text of the Order CLICK HERE

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