ITAT Remands Case to CIT(A) After Assessee Agrees to Cooperate

Muthiah Lakshmanan Vs ITO (ITAT Chennai) The appeal before the Income Tax Appellate Tribunal (ITAT), Chennai, concerned the assessment of Muthiah Lakshmanan for the Assessment Year (AY) 2011-12. The core issue stemmed from an ex-parte assessment order passed by the Assessing Officer (AO) under Section 144 of the Income Tax Act, 1961, following a reopening notice under Section 148. Crucially, the assessee had failed to file a return of income or cooperate during the assessment and initial appeal stages. Background and Additions The assessment was completed on December 27, 2018, as an ex-parte ...