ITAT: Selective compliance to assert and enjoy one’s right of appeal is not the intent of the law and cannot be increased

Last updated: 13 July 2021

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The Income Tax Appellate Tribunal (ITAT) has ruled that an assessee cannot selectively comply with legal requirements to enhance their right of appeal. In this case, the assessee, an NRI, challenged an addition of Rs. 11,91,000 treated as income from undisclosed sources. The assessee claimed they were unaware of notices due to residing abroad and that their mother, at whose address notices were sent, had also moved. The Tribunal emphasised that the law's intent is not to allow individuals to benefit from partial compliance.

Court :
ITAT Delhi

Brief :
This appeal has been preferred by the assessee challenging the order dated 12/06/2019 passed by the learned Commissioner of Income Tax (Appeals)-13, New Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2011-12 raising following grounds:

Citation :
ITA No.6855/Del/2019

Daily Limit Reached