TMI Blog2013 (10) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... in all respect to get this appeal finalized at an early date. In any case, AO is at liberty to proceed as per law - ITA No.476/Ahd/2013 - - - Dated:- 31-10-2013 - SHRI MUKUL Kr. SHRAWAT, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER Appellant by : Shri O.P. Batheja, Sr.D.R., Respondent by : Shri S.N. Divetia, A.R. ORDER PER SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER This is an appeal filed by the Assessee arising from the order of the learned CIT(Appeals)-VIII, Ahmedabad, dated 09/11/2012 for A.Y. 2008-09 and the grounds raised are reproduced below: 1. The Hon ble CIT(A) would have to give the further more opportunity for the hearing of the appeal looking to the nature of the work and illness of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment. The reason for submitting this, the organizers of the society are labourers, uneducated person and toiling for their livelihood though the work obrtained from the Government. The Chairman of the society, Shri Bhikhabhai Vankar is being a Scheduled Cast, uneducated person and he was seriously ill from 1.3.2012 to 31.8.2012 and therefore he has not submitted the necessary information as required by the Authorized Representative. 3. Now before us a letter of the Chairman of the Society is placed; wherein he has narrated the reason of non-appearance before the Revenue Authorities. However, in this letter an undertaking is given in the following manner: 3. On account of my illness I have not responded to the earlier notices tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Honour, to kindly give one more opportunity to the Society in the interest of justice and oblige. 4. After hearing both the sides and considering the totality of the circumstances of the case, we are of the considered opinion that this matter deserves to be restored back to the file of the AO to be decided de novo as per law, needless to say after providing an adequate opportunity of hearing to the assessee. We, therefore, restore this issue back to the file of the AO to be decided afresh as per law after analyzing the facts of the case. Side by side, we hereby direct the assessee to present before learned AO either in person or through an authorized representative within 30 days on receipt of this order and assist the AO in all respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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