Amount directed to be deposited in PM National Relief Fund for non-appearance before AO & CIT(A)

Union Petrol Service Vs ITO (ITAT Hyderabad) ITAT Hyderabad held that as assesse failed to appear before AO as well as before CIT(A) despite numerous opportunities, matter remanded back to CIT(A) subject to cost of Rs. 10,000 to be deposited in Prime Minister National Relief Fund. Facts- AO had made assessment by invoking provisions u/s 144 of the Act as assessee failed to furnish the return of income for A.Y. 2017-18 despite the receipt of the notice issued u/s 142(1) of the Act. AO had given several opportunities to the assessee, wherein as many as five opportunities have been granted by AO....