ITAT Addresses Non-Compliance by Assessee, Grants Opportunity to Present Case with Cost Imposed

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) addressed non-compliance by the assessee, granting an opportunity to present the case with a nominal cost of Rs. 2,000 imposed. The appellant, Pareshkumar Patil, had filed a return of income for the Assessment Year (AY) 2019-20. Due to previous non-compliance, the tribunal allowed the appeal, enabling the appellant to substantiate claims before the Assessing Officer (AO). The cost imposed is to be deposited into the Prime Minister’s Relief Fund. This decision underscores the tribunal’s commitment to ensuring fair opportunities for taxpayers while maintaining compliance with procedural requirements.