Shri Ramachandra Reddy Yamnagari vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Shri Ramachandra Reddy Yamnagari, is an individual who failed to furnish his income return for the Assessment Year 2017-18 within the due date. The Assessing Officer issued a notice under section 142(1) of the I.T. Act, 1961 on 12/03/2018, requiring the assessee to file the return. The assessee did not comply with the notice. Consequently, the Assessing Officer completed the assessment and assessed the total income of the assessee at Rs.18,24,690/-. The assessee appealed against this order to the Commissioner of Income Tax (Appeals) (CIT(A)), but the appeal was dismissed. The assessee then appealed to the Income Tax Appellate Tribunal (ITAT).…

Legal Issues

• 1. Whether the CIT(A) should have waited for the remand report or considered the additional evidences filed by the assessee before deciding the issue.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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