Case Law Details
Shamanna Reddy Vs ITO (ITAT Bangalore)
In the case of Shamanna Reddy vs. ITO, the Income Tax Appellate Tribunal (ITAT) Bangalore addressed an appeal against the CIT(A)’s order concerning the Assessment Year 2018-19. The appellant, an individual, contested the dismissal of their appeal by the CIT(A) on technical grounds and the subsequent assessment order passed under section 147 read with section 144 of the Income Tax Act.
The appellant had not filed a return of income for the relevant assessment year but was identified by the department as having sold an immovable property. Subsequently, proceedings were initiated, and notices were issued to the appellant. However, there was no response from the appellant, leading to the completion of the assessment under section 147 read with section 144 of the Act.
On appeal before the CIT(A), the appellant’s appeal was dismissed on the basis of non-payment of admitted tax and failure to contradict information provided by the appellant regarding the payment of advance tax.
Before the ITAT, the appellant argued that they were a senior citizen facing difficulties in understanding and participating effectively in income tax proceedings due to health issues and limited education. Additionally, it was argued that the appellant’s total income for the relevant assessment year was minimal, and therefore, there was no question of payment of admitted tax.
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