Cost imposed on assessee for not responding during assessment and appellate proceedings: ITAT Bangalore

Academy of General Education Chikmagalur Vs ITO (ITAT Bangalore)

ITAT Bangalore held that there was no proper response during the assessment proceedings as well as in the appellate proceedings. Accordingly, issue remanded back to the file of AO subject to payment of costs of Rs. 5,000.

Facts- The case of the assessee was selected for limited scrutiny of substantial deduction under the head income from other sources u/s. 57. Statutory notices were issued to the assessee. The AO granted various opportunities, but the assessee did not respond. Finally a physica

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