TMI Blog2014 (11) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... er ruled out. At the same time, we notice that the taxing authorities have passed the impugned orders without hearing the assessee. The ld. AR now assures that the assessee would extend full cooperation and furnish all the facts relating to the issue. In the interest of justice, we find some justification in the plea put forth by the assessee - The said request of the assessee can be accepted on certain terms only. Accordingly, we impose a cost of ₹ 5,000/- (Rupees five thousand ) upon the assessee and direct it to pay the same to the account of Income Tax department in the same manner as the appeal fee is paid. - I.T.A. no. 3588/Mum/2012 - - - Dated:- 21-11-2014 - S/SHRI VIJAY PAL RAO (JM) AND B.R.BASKARAN (AM) For the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s before the AO. Accordingly, he submitted that the assessee may be provided one more opportunity to present full facts relating to the relevant issues in order to get justice from the income tax authorities. 3. On the contrary, the ld. DR strongly objected to the plea put forth by the ld. AR and submitted that the assessee has been given number of opportunities by the tax authorities, but it has willfully failed to avail the same. The Ld D.R submitted that the assessee has refused to accept the notice at one point of time. 4. In rejoinder, the AR submitted that the assessee was shifting its addresses very frequently and there was a possibility that the notice served to the old address of the assessee might have been refused to be ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said request of the assessee can be accepted on certain terms only. Accordingly, we impose a cost of ₹ 5,000/- (Rupees five thousand ) upon the assessee and direct it to pay the same to the account of Income Tax department in the same manner as the appeal fee is paid. We further direct the assessee that the above said cost should be paid on or before 12.12.2014 and furnish copy of the same to the assessing officer. 6. Subject to the payment of the cost stated above, all the issues contested before us are restored to the file of the AO with the direction to examine them afresh after affording the necessary opportunity of being heard to the Assessee and take appropriate decision in accordance with the law. Accordingly, the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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