Manmath Kumar Sahoo vs. Income Tax Officer, Ward-1, Rourkela

Parties Involved

Facts Summary

The assessee, Manmath Kumar Sahoo, filed an appeal against the order of the Commissioner of Income Tax (Appeals) in Appeal No.CIT(A), 17/10299733 for the assessment year 2017-18. The Assessing Officer had issued a notice under Section 148 of the Act, to which the assessee responded by filing a return of income. However, in response to a subsequent notice under Section 142(1) of the Act, the assessee did not comply. The assessee claimed that they did not receive the notice and therefore did not respond. The Commissioner of Income Tax (Appeals) confirmed the assessment order without the assessee's compliance. The assessee requested that the issues be restored to the file of the Assessing Officer for readjudication and that they would cooperate in the set aside proceedings.…

Legal Issues

• 1. Whether the issues should be restored to the file of the Assessing Officer for fresh adjudication?

Judgment Outcome

Decided in favour of Assessee.

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