ITAT Imposes ₹10,000 Cost for Non-Compliance before CIT(A)

Hanubhai Devabhai Rathod Vs ITO (ITAT Ahmedabad)

In Hanubhai Devabhai Rathod Vs. ITO, the Income Tax Appellate Tribunal (ITAT) Ahmedabad remanded an ex-parte order issued by the National Faceless Appeal Centre (NFAC) but imposed a ₹10,000 cost on the assessee for non-compliance. The case involved reassessments for AYs 2016-17 and 2017-18, where the Assessing Officer (AO) added unexplained bank credits and property investments to the assessee’s taxable income. The AO made these additions under Sections 69 and 69A of the Income Tax Act, citing the assessee’s failure to

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