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2015 (7) TMI 767 - AT - Income TaxDismissal of appeal for non-prosecution - whether the assessee cannot be allowed to suffer for the negligence of his counsel? - Held that:- As decided in Rafiq and another Versus Munshilal and another [1981 (4) TMI 255 - SUPREME COURT] innocent party should not suffer for the inaction, deliberate omission, or mis-demeanour of his counsel or when his chosen advocate defaulted. CIT(Appeals) has to dispose the appeals on merit on the basis of the material available on record and that may be produced by the assessees before him. Giving one more opportunity to the assessee to produce necessary material before the assessing officer would not prejudice the interest of revenue. This Tribunal is of the considered opinion that giving one more opportunity to the assessees to produce necessary material would definitely promote the cause of justice. Accordingly, the orders of the authorities below are set aside and the entire issue is remitted back to the file of the assessing officers. The assessing officer shall reconsider the issue afresh in the light of the material that may be filed by the assessees and thereafter decide the same in accordance with law after giving reasonable opportunity to the assessee. - Decided in favour of assessee for statistical purposes.
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