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2022 (12) TMI 1211 - AT - Income TaxAddition u/s 69A - receipt of credible information that the assessee and another were indulged in illegal storage and selling of banned noxious tobacco products at the premises of assessee, police authorities reached spot and found certain tobacco in the racks of shop and also cash - assessee did not respond to any of the notices and hence, the AO completed the assessment inter-alia by making an addition - HELD THAT:- 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 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). 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, 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, we deem it appropriate to restore the appeal for afresh adjudication before the ld.CIT(A) and hereby direct the ld.CIT(A) to grant one opportunity only to the assessee. 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.
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