Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
Adverting first to ground no.1 in the appeal, facts, in brief, as per relevant orders are that return declaring income of ``5,06,170/- filed on 31.07.2008 by the assessee, was selected for scrutiny with the service of a notice u/s 143(2) of the Income-tax Act, 1961 (hereinafter referred to as the Act). In response, Shri Sanjeev Chaudhary, AR on behalf of the assessee, sought adjournment to 16.10.2009, when again adjournment was sought for 30th October, 2009. On that date none attended nor submitted any reply. Even the notice u/s 143(2) of the Act, fixing the hearing for 29.12.2009 and subsequent notice u/s 143(2) of the Act issued on 11.5.2010 went unresponded. Subsequently, in response to a notice u/s 142(1) of the Act issued on 4.8.2010 along a with a questionnaire, the ld. AR sought adjournment for 20.8.2010,when again none attended nor submitted any reply. Another notice issued on 24.9.2010 u/s 143(2) of the Act and notice u/s 142(1) of the Act ,issued on 8.10.2010,also went unresponded nor the assessee submitted any reply. In view of the persistent non compliance of various notices as aforesaid ,the Assessing Officer[AO in short] proceeded to complete the assessment u/s 144 of the Act.
Citation :
Assistant CIT, Sonepat Circle, Sonepat (Appellant) Vs. Shri Subhash Chander, 99, T.P. Scheme, Delhi Road, Sonepat [PAN AGNPC 7984 J ](Respondent)
Subscribe to CCI PRO for unlimited access
Already a PRO member? Login here for an ad-free experience.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
View Details
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
View Details
CAclubindia
