9911796707
TMI Blog2016 (12) TMI 1793X X X X Extracts X X X X X X X X Extracts X X X X ..... ognizance of the papers filed during the assessment proceedings. 3. That the Learned Commissioner of Income Tax (Appeals), Faridabad, has erred in law as well as on facts and in circumstances of the case in upholding addition made by the Assessing Officer without examining the persons in whose favour, those Demand Drafts were issued by the bank. 4. That the Learned Commissioner of Income Tax (Appeals), Faridabad, has erred in law as well as on facts and in circumstances of the case in not accepting additional evidences which were produced before him during the course of appellate proceedings on 11-12-2015. 5. The appellant craves leave to add, amend or vary from the aforesaid grounds of appeal at or before the time of hearing." 2. At the time of hearing, an adjournment application was noted to have been placed on record by the Revenue. It is seen that in all appeals fixed for hearing on 26.09.2016 and 27.09.2016 the Revenue has moved adjournments stating that the Ld. Sr. DR is on leave. No one was present in support of the application moved. However, considering the material available on record and after hearing the Ld.AR the said request was rejected as it was found that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed assessment order making addition without giving adequate opportunity of being heard because he know very well that wife of assessee is suffering from Cancer. The Assessee wife evaluated with P ET-CT revealed Hypermatabolic left breast mass lesion consistent with malignant pathology, multiple Hypermatabolic left auxiliary node are likely metastatic & invasion of overlying skin, subcutaneous tissue complex with retraction of nipple. She was diagnosed as case of carcinoma breast left (LABC). As Ld.A.O. mention that he issued notice number of times but we want to cleared that they are not served on the assessee because most of the time the assessee house was found locked. The assessee was busy in saving the life of his life partner Chander Kanta dua and his mostly time spent in hospital for treatment of her wife in NCR (Faridabad & Delhi) hospital, at last the notice was served to the assessee in Asain Hospital when he is attending her wife. Even the Ld.AO not try to understand the problem of the assessee." (emphasis provided) 5.1. Considering the fact that the assessment order has also been passed ex-parte u/s 144 alongwith the pleading that the assessee could not participate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x literate". These marginal tax payers are easily drawn to the available expertise of "tax practitioners" who may not necessarily be either Advocates or Chartered Accountants and may be only "Tax Return Preparers" who themselves may also not be aware of the nitty gritties of either the tax laws or the Rules. Hence while hearing and determining issues raised by the parties strictly as per the rules there may be inadvertent procedural violations. Such failure to follow procedure may therefore be due to lack of sound legal knowledge available to the assessee or at times due to oversight. Yet such an omission may irreparably harm a literate yet "a tax illiterate" tax payer for no fault of his except of having entrusted his tax brief to a counsel who himself was unaware of the procedures. Since truth alone is the foundation of justice, I am pained to note as to what stopped the Ld. Commissioner from simply directing the assessee to file the evidences in terms of the Appropriate Rule. The tax administration cannot be expected to remain in a mode of self denial of the socio-economic realities of the times where still, despite the best efforts of the government, the tax paying population i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e countenanced that the Adjudicating Authority is afraid to give appropriate directions. In a case like the present case such a direction could not have been perceived to be not given on account of the fear of being considered a negative reflection on the "fair" conduct of the Ld. Commissioner (Appeals). The performance and discharge of duties would not be said to be found wanting or faulted with if the Commissioner (Appeals) in the performance of his duty apprises and grants opportunity to the assessee to meet the requisite procedural requirements of Rule 46A. The Commissioner (Appeals) sitting in an authoritative adjudicating position necessarily would have complete knowledge of the Income Tax Act and Rules. He is presumed to have more than adequate experience and should have been inculcated with a sense of public service to give the benefit of his learning to a disadvantaged tax payer by putting him to notice incase of violation of procedure, as in the instant case that any evidence not made available to the AO requires that an application seeking fresh evidences under Rule 46A with reasons for their admission is necessary. Any such opportunity to produce fresh evidence under Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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