Alleged Betrayal by Counsel – ITAT grants Fresh Opportunity

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 th...