Assessee (Senior Citizen not conversant with digital communication) should not suffer for fault of authorised representative

Abdul Muqeet Mohammed Vs ACIT (ITAT Hyderabad) ITAT held that on account of the fault of authorised representative / chartered accountant / advocate of assessee, the assessee should not be made to suffer and more particularly, when the assessee happened to be a senior citizen and is not conversant with the digital communication. Undoubtedly, the assessee had failed to appear before the ld.CIT(A) on various occasions as mentioned in the impugned order. However, on categorical enquiry by the Bench from the ld.AR whether he had appeared on behalf the assessee or any other counsel appeared on beha...