Failed to file Tax Audit report

V. NAVEEN KUMAR SICASA (192 Points)

17 September 2020  
My friend running a business and having a Turnover of 1.8 cr in the FY 2018-19. While filing ITR he mentioned "NO" in the Tax Audit field in the ITR and also he didn't filed Tax Audit report. Now he received a notice from depart to disclose the Tax Audit details.
Now what are the consequences he has to face and how to get rid of this issue.
Please help me my dear professional friends