Case Law Details
Mr. Bir Singh Vs ITO (ITAT Delhi)
The issue under consideration is the assessee requested an opportunity to explain the case and to submit all the necessary information & documents to the Assessing Officer since his counsel did not attended the decided hearings to solve the case.
In the present case, the appellant is a small farmer owning small agricultural land who does not know Income Tax Law. The assessee claimed that he blindly trusted on his Chartered Accountant and given all the necessary documents & information. However, the counsel did not submitted the return of income, all the information & documents during the assessment & Appeal proceedings as per the Income Tax Law and did not performed his professional duties and did not give proper advice to the appellant.
ITAT states that, the assessment order was framed exparte. The documents filed before us show that the assessee has entrusted his counsel to furnish evidence before the first appellate authority but a perusal of the order of the first appellate authority show that the appellate proceedings were not properly attended. ITAT have also given through the application for the admission of additional evidences. They are of the considered view that these documents go to the root of the matter. Therefore, in the interest of justice and fair play ITAT deem it fit to restore the entire quarrel to the files of the AO. The assessee is directed to furnish all those documents before the AO and the AO is directed to decide the issue fresh after considering the documents and after giving a reasonable opportunity of being heard to the assessee.
FULL TEXT OF THE ITAT JUDGEMENT
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