ITAT Dismisses Appeal as Assessee Failed to File Return and Substantiate Claims

Sumantra Mukherjee Vs Circle – 3(1) (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT), Delhi, dismissed the assessee’s appeal against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] for Assessment Year 2017-18. The assessee, a salaried individual, did not file his return of income for the relevant assessment year. Reassessment proceedings were initiated under Section 147, and a notice under Section 148 was served through email. Subsequent notices issued under Section 142(1) remained unanswered, though the assessee responded to two show-cause notices. During the assessmen...