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2017 (12) TMI 743 - AT - Income TaxReopening of assessment - Lack of proper and sufficient opportunity given by CIT(Appeals) - Held that:- Assessee, who has appeared personally, submits that all the three notices of hearing received from the office of the ld. CIT(Appeals) were duly handed over by him to his Authorized Representative, C.A. Vivek Jaiswal. He submits that his Authorized Representative, however, could not appear before the ld. CIT(Appeals) on the given dates as he was out of station. He submits that he is very much interested in prosecuting his appeal filed before the ld. CIT(Appeals) and should not be made to suffer because of the mistakes committed by his Authorized Representative. Keeping in view all the submissions made by the assessee himself, we consider it fair and proper and in the interest of justice to give one more opportunity to the assessee to put forth his case before the ld. CIT(Appeals). - Decided in favour of assessee for statistical purposes.
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