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Cost imposed on assessee due to non-compliance with opportunities granted by CIT(A)
Case Law Details
- Case Name
- Agrawal Rajeshkumar Babulal Vs ACIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Ahmedabad
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Agrawal Rajeshkumar Babulal Vs ACIT (ITAT Ahmedabad)
ITAT Ahmedabad held that CIT(A) dismissed the appeal due to non-compliance of the opportunities granted to the assessee. Accordingly, cost of Rs. 10,000 imposed on the assessee and matter remanded back to CIT(A).
Facts- The assessee is HUF engaged in the business of commercial crop in the proprietorship concern M/s. Shree Mahavir Trading Co. The return of income for A.Y. 2017-18 was filed on 07.07.2018 declaring Nil income. The case was selected for complete scrutiny under CASS. The assessment was completed u/s. 143(3) of the Income Tax Act,...




