ITAT Imposes ₹1000 Fine for Non-Appearance in Income Tax Case

Mohammed Kaleem Vs ITO (ITAT Bangalore) In the case of Mohammed Kaleem vs. ITO, the Income Tax Appellate Tribunal (ITAT) Bangalore imposed a ₹1000 fine on the taxpayer for failing to appear during the assessment proceedings and the subsequent appeal before the CIT(A)/NFAC. The assessment was originally completed under Section 144 of the Income Tax Act, which allows for an ex-parte order when the taxpayer fails to participate. The taxpayer’s counsel argued that if given another opportunity to present the case, it would not harm the department’s interests. Acknowledging this, the I...