2019 (5) TMI 552

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.... 2,66,000/- for tax. The case of the assessee was taken up for scrutiny under Section 143(2) of the Income Tax Act, 1961 (for short 'the Act'). The Assessing Authority issued notice dated 05.09.2014 and 06.10.2015. The assessee was represented by authorized representative Chartered Accountant, who filed information before the Assessing Authority. The Assessing Authority on scrutiny of the documents furnished by the assessee with regard to investment made in acquisition of site, cash payments made in respect of purchase of site and amount paid towards stamp duty and registration charges, was of the view that the assessee has furnished inaccurate particulars of income and therefore, decided to initiate penalty proceedings under Section 271(1)....

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....arned counsel for the appellant and perused the appeal papers. 4. Learned counsel for the appellant would submit that the order passed by the Assessing Authority, Appellate Authority as well as the Tribunal are the result of nonappreciation of the facts and law. Further, he contends that the Assessing Officer disallowed the deduction claimed without any basis and there is no proper adjudication. As the appellant was not in station, he was not able to appear before the Tribunal on the date of hearing. It is stated that the appellant was out of country and returned only on 08.01.2019. Hence prays for allowing the appeal. 5. Having heard the learned counsel for the appellant and on perusal of the orders passed by the Assessing Authority, App....

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....cious enough to inform the assessee by addressing a letter dated 06.09.2017 bringing to the notice of the assessee that as per Rule 45 it requires compulsory e-filing of appeal. On the hearing date i.e. 22.12.2017 the husband of the assessee, who represented the assessee before the Appellate Authority submitted that he is not aware about the income tax procedure. Neither the assessee nor her representative made any efforts to efile the appeal, even though it was brought to their notice that e-filing of appeal is compulsory from 01.03.2016. It is to be observed here that the assessee had filed returns electronically and as such the husband of the appellant who represented before the Appellate Authority could not have stated that he was not a....