Manish Kumar Shukla Vs ITO (ITAT Agra)
The case of Manish Kumar Shukla vs. Income Tax Officer (ITO) arises from an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2018-19. The appellant, an individual, filed his income tax return on 31st October 2018, declaring an income of Rs. 19,67,970. The case was selected for scrutiny due to alleged excess contributions to Provident Fund or Superannuation Fund by the employer.
Assessment by the Assessing Officer:
The Assessing Officer proceeded with the assessment in the absence of the assessee, as the latter failed to appear despite several notices. Consequently, the Assessing Officer rejected the books of accounts and disallowed expenses claimed by the assessee, totaling Rs. 39,20,456. Additionally, separate additions were made on account of payments to the Provident Fund and inflated expenses related to insulation work.
Appeal to the CIT(A):
The appellant contested the Assessing Officer’s decision before the Commissioner of Income Tax (Appeals), arguing that the assessment was completed without considering all relevant facts. However, due to the appellant’s non-appearance at the appeal proceedings, the CIT(A) decided the matter ex parte and upheld the Assessing Officer’s order.
Appeal to ITAT Agra:
The appellant, dissatisfied with the CIT(A)’s decision, appealed to the Income Tax Appellate Tribunal (ITAT) Agra. During the hearing, neither the appellant nor any representative appeared, but the Tribunal proceeded with the case.
