👍Non-Response to Notice due to Negligence of Chartered Accountant/ Income Tax Practitioner: Madras HC directs Re-Adjudication

Clipped from: https://www.taxscan.in/non-response-to-notice-due-to-negligence-of-chartered-accountant-income-tax-practitioner-madras-hc-directs-re-adjudication/254749/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Non-Response%20to%20Notice%20due%20to%20Negligence%20of%20Chartered%20Accountant/%20Income%20Tax%20Practitioner:%20Madras%20HC%20directs%20Re-Adjudication


By Aparna. M – On February 17, 2023 11:30 am – 2 mins read

Non-Response to Notice - Negligence of Chartered Accountant - Income Tax Practitioner - Madras HC - Re-Adjudication -Taxscan

The Madras High court has recently directed to the Income tax authority for Re-adjudicate the assessee’s matter when it was caused by the negligence of Income tax Practitioner.

V.Srikanth, counsel for the petitioner and.R.S.Balaji, Standing Counsel assisted by Ms.S.Premalatha, Junior Standing Counsel appeared  for the respondents

Assesee Suyambulingam Suresh filed the writ petition against the assessment order passed by the Income Tax Authority without giving opportunity for hearing and disallowed the deduction claimed by the assessee.

Standing Counsel appearing for the respondent contended that,

 “several opportunities were granted to the petitioner to respond to the notices issued under sections 142(1) and 143(2) of the Income Tax Act, 1961 and only due to the fact that the petitioner did not respond to the notices and did not produce documents to substantiate his claim that he had incurred expenditure for which it has been disallowed under the impugned assessment order, the respondent has passed the impugned assessment order”

Counsel for the petitioner submits that when the authority issues notice to assessee which was not known to him and it was the negligent on the part of the Chartered Accountant or the Income Tax Practitioner whom the petitioner had engaged and whose Mail Id was furnished to the respondent.

The single bench of Justice Abdul Quddhose after considering the contentions of the both parties  

Observed that, several opportunities were granted to the petitioner by way of the notices issued under sections 142(1) and 143(2) of the Income Tax Act 1961, notices were received in the Email address of the Chartered Accountant or the Income Tax Practitioner engaged by him for filing the revised return of income.

Further the bench permitted the petitioner to file the statutory appeal as against the impugned assessment order within a time frame to be fixed by this Court.To Read the full text of the Order CLICK HERE

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Suyambulingam Suresh Vs Income Tax Officer, Non Corp,

Case Number:   W.P.No.6695 of 2020

Date of Judgement:   14.02.2023


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