Case Law Details
Satish Panduranga Vs ITO (ITAT Bangalore)
Satish Panduranga filed an appeal before the ITAT Bangalore against the order passed by the National Faceless Appeal Centre (NFAC) under section 250 of the Income Tax Act for the assessment year 2017-18. The AO had made an addition of Rs. 6,29,94,000 during the financial year 2016-17 based on non-reply to a notice issued during the assessment proceedings. The NFAC confirmed the AO’s order as the assessee had not complied with the notices. The assessee requested one more opportunity to present their case before the NFAC.
The ITAT Bangalore considered the submission of the assessee that they were not well-educated and had no knowledge of the Income Tax ITBA portal, leading to non-compliance with the notices. The ITAT granted the request for another opportunity and remitted the entire issue back to the AO for a fresh order after hearing the assessee.
The ITAT Bangalore partly allowed the appeal of Satish Panduranga and directed the re-adjudication of the case. The addition made by the AO based on non-reply to a notice during the assessment proceedings will be reconsidered after providing the assessee with an opportunity to present their case before the NFAC.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
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