Penalty waived for non-attendance by earlier Counsel without intimating assesse

Inderjeet Singh Damania Vs ACIT (ITAT Delhi) It has been submitted that assessment proceedings before the AO were earlier being taken care of by the tax counsel, who, however, stopped attending the proceedings without intimating the assessee as differences had developed between the assessee and the counsel. An affidavit to this effect has also been placed on record which has not been contested by the Ld. Senior Departmental Representative. It is our considered opinion that the failure of the assessee’s counsel to attend the assessment proceedings without informing the assessee was a reasonab...