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2021 (11) TMI 875 - AT - Income TaxExemption from the payment of tax as indigent person - assessee has filed appeal without paying of payment for requisite fee - assessee filed an affidavit before the Tribunal by stating that his day to day life runs only on the money provided by his son and he is not in a position to pay the fee as required by Income Tax Rules - HELD THAT:- As the case of the assessee is that he is an indigent person and he is depend upon the money send by his son. The assessee not filed any details to show that he is an indigent person such as bank statement and house which he is residing to show that it is not his own. The assessee except stating he is indigent person, no details was filed for the same. Under these facts and circumstances of the case and also by considering the conduct of the assessee, the assessee cannot be treated as indigent person. Accordingly, we reject the assessee's request for exemption from the payment of tax and this appeal is dismissed for non-rectifying the defect pointed out by the Registry. Appeal filed by the assessee is dismissed.
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