ITAT Restores Appeal as Taxpayer Could Not Respond to SCN Due to Illness

Alli Muniswamy Narayan Vs ITO (ITAT Bangalore) The assessee, an individual, filed his return of income for Assessment Year 2023-24 on 26.12.2023. The return was processed under Section 143(1) and a refund was granted. Subsequently, the case was selected for scrutiny and several notices were issued, to which the assessee responded by filing submissions and documents. A show cause notice was later issued on 24.01.2025. According to the assessee, he could not respond to this notice due to ill health. Consequently, the Assessing Officer completed the assessment under Section 143(3). In the assessm...