Ravi Prakash Sharma Vs ITO (ITAT Jaipur)
The case of Ravi Prakash Sharma vs. ITO (ITAT Jaipur) revolves around an ex-parte order passed due to the non-attendance of the consultant. This article provides a detailed analysis of the case and its implications.
Ravi Prakash Sharma, the assessee, filed two appeals challenging orders from the National Faceless Appeal Centre, Delhi, for the assessment years 2011-12 and 2016-17. Both cases had identical facts and grounds.
The core issue was the initiation of proceedings under Section 147/148 of the Income Tax Act. The assessee had made cash deposits in his ICICI Bank account and received commission from Sahara India Ltd. However, he had not filed his income tax return for the relevant assessment year.
The Assessing Officer (AO) issued notices, but the assessee did not respond. As a result, the AO completed an ex-parte assessment, leading to the appeals.
The Commissioner of Income Tax (Appeals) dismissed the appeals as the assessee did not participate in the proceedings despite multiple opportunities and notices.
The assessee, Ravi Prakash Sharma, provided several reasons for his non-compliance with the notices issued by the Income Tax Department. These reasons are outlined in the affidavit submitted by Mr. Sharma:
