TMI Blog2021 (11) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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. - ITA No. 2600/Chny/2019 - - - Dated:- 24-9-2021 - V. Durga Rao, Member (J) And G. Manjunatha, Member (A) For the Appellant : G. Baskar, Advocate For the Respondents : Suresh Periasamy, JCIT ORDER Per V. Durga Rao, Judicial Member This appeal filed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent made by the assessee. Therefore, the A.O. is of the opinion that there is an escapement of income and the A.O. has issued a notice u/s. 148 of the Act and reopened the case and assessment was completed. From the assessment order, it is very clear that the assessee appeared only once on 10.12.2010. Subsequently, the assessee has not appeared even for show-cause notice and no reply was given. Therefore, assessment was completed u/s. 144 of the Act. 4. The assessee has filed an appeal before the CIT(A). The Ld. CIT(A) has given various dated for hearing and on 08.08.2011, the Authorized Representative of the assessee was appeared and asked adjournment. Subsequently, the case was posted for various dates i.e., 11.11.2011, 02.12.2011, 13. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tails 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. In view of the above, the appeal filed by the assessee is dismissed. So far as the case law relied on by the assessee, the same has no application to the facts of the case. 8. In the result, the appeal f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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