Illiteracy Cited in ITR Non-Filing, ITAT Orders Re-Adjudication

Marappa Gounder Balakrishnan Vs ITO (ITAT Chennai) Income Tax Appellate Tribunal (ITAT), Chennai Bench, has remitted the case of Marappa Gounder Balakrishnan back to the Assessing Officer (AO) for a fresh adjudication, despite the taxpayer’s failure to file an income tax return (ITR) and comply with various notices. The Tribunal’s decision, delivered on April 30, 2025, acknowledges the assessee’s claim of illiteracy and lack of awareness regarding income tax proceedings, while also imposing a cost of Rs. 5,000. The case for Assessment Year 2013-14 arose when the AO initiated reassess...