Case Law Details
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 behalf of the assessee to pursue the matter before the ld.CIT(A). To which, the ld.AR replied that he was not the person who appeared before the ld.CIT(A) and some other counsel represented the matter before the ld.CIT(A). Though, the earlier ld.AR was not the counsel before us, however, no reasons were brought on record, substantiating his absence during the appellate proceedings before the ld.CIT(A). In my view, it is a serious misconduct on the part of the earlier ld.AR for which necessary remedial action should be taken by the concerned authority. However, in my view, 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. Therefore, I deem it appropriate to restore the appeal for afresh adjudication before the ld.CIT(A) and I hereby direct the ld.CIT(A) to grant one opportunity only to the assessee. The assessee is also directed to appear for the hearing in time before the ld.CIT(A) for afresh adjudication. The assessee shall file all the documents at the first instance and shall not any adjournment before the ld.CIT(A). In light of the above, the appeal of the assessee is allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT HYDERABAD
The appeal of the assessee for A.Y 2019-20 arises from the Commissioner of Income Tax (Appeals) – 11, Hyderabad’s order dt.20.07.2022 involving proceedings under section 143(3) of Income Tax Act, 1961 (in short, “the Act”).
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