Ram Reddi Jakkidi Vs. Income Tax Officer

Parties Involved

Facts Summary

Ram Reddi Jakkidi, the assessee, appealed against the order dated 03/06/2024 passed by the Commissioner of Income Tax (Appeals)-12, Hyderabad. The assessee's Chartered Accountant did not respond to the notices sent by the Commissioner of Income Tax (Appeals)-12, Hyderabad, leading to the dismissal of the appeal in limine. The assessee's Advocate submitted that the notices were sent to the Chartered Accountant and not to the assessee himself, and there was no malafide intention for the non-appearance and non-compliance. The Income Tax Officer opposed the prayer but could not contradict the facts pleaded by the assessee. The Tribunal allowed the appeal and restored the issue to the file of the learned CIT(A) to consider the documents and take a view according to law.…

Legal Issues

• 1. Whether the assessee is responsible for not furnishing any specific information necessary for adjudication of the matter?

Judgment Outcome

Decided in favour of Assessee.

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