2025 (6) TMI 801

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.... Advocate For the Revenue : Shri Subramanian. S, JCIT-DR ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of the ITO, Ward Intl. Taxation 1(1), Bangalore made u/s. 147 r.w.s. 144 of the Act on 09/10/2024 in respect of A.Y. 2019-20 in which the ITO had made the addition u/s. 69 of the Act since the assessee had not responded to an....

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....d documents were filed only 27 days before the deadline for the DRP to issue directions. Thereafter, the DRP considered the objections filed by the assessee and refused to take a different view since the assessee had not submitted any documents before the AO. The order by the AO pursuant to the said directions of the DRP is in challenge before this Tribunal. 3. At the time of hearing, the Ld.AR....

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....an assessee and on viewing the portal, he came to know that several notices were sent but not received by him. In fact, he has also produced the screenshot of the income tax portal which shows that all the communications were sent through an email ID [email protected]. We were told that the said email ID was the one used when he was employed in the ANZ Grindlays Bank and therefore the submissions mad....

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....r going through the documents submitted before the DRP and arrive a conclusion based on that, to do justice. 8. Even the other finding of the Ld.DRP that the documents were filed at the fag end of the time granted for passing the directions also not correct since the DRP to render justice, they could have remitted the issue to the AO for denovo consideration. We, therefore, find that the order ....