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2022 (6) TMI 730 - ITAT CHANDIGARHValidity of Best judgement assessment u/s 144 - argument of non affording an opportunity of being heard to the appellant - HELD THAT:- We find ourselves in agreement and concur with the finding of the CIT(A) and hold that the assessee admittedly did not participate in the proceedings before the AO either fairly or completely. However, while so holding we are also live to the submissions of the assessee in as much as for want of proper representation/shortcomings etc. by a duly appointed Representative the assessee should not be made to suffer. It is seen that ld. CIT(A) noticing that the submission was unsupported by an Affidavit of the AR appointed has dismissed the bald argument. Considering the same, we hold that while the First Appellate Authority was justified to dismiss the bald plea, at the same time, being live to the practical difficulties of the assessee also in obtaining such an affidavit from its counsel, we deem it appropriate presently to dispense with such a requirement. We would like to make it clear that the assessees, even though it is a government authority cannot be permitted to abuse the process of law. Bald unsupported excuses of blaming its AR without first satisfying the adjudicating authority that all necessary details for compliances were always provided to the counsel is a requirement which cannot be summarily overlooked. It is obvious that a counsel can make representation on behalf of an assessee only if all details are made available by the assessee to its C.A./counsel. Infact ideally an affidavit to the said extent would be the foremost primary fact on which we would first insist to be demonstrated. We are of the firm view that the responsibility of the assessee does not end by merely appointing a Counsel. The assessee necessarily needs to ensure and make available all necessary informations to its counsel for enabling him to participate effectively in the hearing. However, in view of the peculiar facts of the present case, considering the oral undertaking given we do not insist on an affidavit of the assessee. Having expressed our displeasure on the lax attitude evident on record, accepting the oral undertaking given, we deem it appropriate to direct a remand. At the same time at this stage we deem it necessary to highlight that a Government Corporation is like any other assessee before the tax authority and cannot be allowed to plead that on this count it be given a preferential treatment and be allowed to escape the responsibilities of representing their case before the other governmental authorities including the tax authorities. The rigors of non-compliances with the requirements of the Statute are same for all assessees. We make it clear that merely because the assessee is a Government authority, it itself is no reason for the authority to act in an irresponsible and negligent manner. Accordingly, with the said observations, the issue is restored back to the Assessing Officer. Said order was pronounced in the Open Court in the presence of the parties. In the result, the appeal of the assessee is allowed for statistical purposes.
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