Where the basis of appeal is the ITR, the appeal would be dismissed, if the return is invalid: ITAT Chandigarh
Recently in the case of Varun Kumar Jain Vs ITO (ITAT Chandigarh) Appeal Number : ITA No. 770/CHD/2023, it has been held that where the basis of appeal is the ITR, the appeal would be dismissed, if the return is invalid.
Let us have a Short Overview of the Case:
1. In this case, the AO had passed a best judgement order u/s 144 of Income Tax Act, on the ground that the return of income was filed by the appellant beyond the period stipulated in the notice u/s 142(1) dated 08.03.2018. In the order, addition was made as unexplained money u/s 69A of the Income Tax Act.
2. The A.O. had issued notice u/s 142(1) of the Act dated 8.2.2018 asking the Assessee to file his return. Another notice was issued on 12.3.2018 asking the Assessee to file his Income tax return on or before 31.3.2018 (last date to file returns) but the Assessee did not file return in response to such notices and when the assessment proceeding were going on after the lapse of more than half year on 23.09.2019, the Assessee filed its return of income.
ITAT Chandigarh held as below:
1. We have considered the findings given by the Assessing Officer in the assessment order and by the ld. CIT(A) in the appellate order and we have also considered the written submissions as well as the arguments of the Counsel of the Assessee during the proceeding before us.
2. We find that, since the return filed by the Assessee was an invalid return, therefore, the appeal filed by the Assessee is dismissed on this Ground.
3. We are not giving findings on other grounds of appeal as the very basis of the appeal, the return of income was an invalid one. Accordingly, the Assessee’s appeal is dismissed.
The copy of the order is as under:
