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TMI Blog2015 (7) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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. - ITA Nos.539 & 540 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Ld.counsel placed his reliance on the judgment of Indore Bench of Madhya Pradesh High Court in Mahaveer Prasad Jain v. CIT (172 ITR 331) and submitted that for the failure of the counsel for the assessee to appear before the CIT(Appeals), the assessee cannot be penalized. The Madhya Pradesh High Court found that the appeal cannot be dismissed for default. According to the Ld. counsel, the assessee cannot be made to suffer for the negligence of his counsel. The Madhya Pradesh High Court, according to the Ld. counsel, placed its reliance on the judgment of the Apex Court in Rafiq v. Munshilal (1981) AIR 1981 SC 1400. 4. On the contrary, Sh. P. Radhakrishnan, the Ld. Departmental Representative, submitted that the assessees have not fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l filed before the Assessing Officer and dispose of the appeals on merit. 6. The Delhi Bench of this Tribunal in the case of Multiplan (India) Pvt. Ltd. (supra) treated the appeal as unadmitted since there was defect. In this case, the CIT(Appeals) has not treated the appeals as unadmitted, neither any defect was pointed out by the CIT(Appeals) nor any defect memo was issued to the assessees. Therefore, at any stretch of imagination, the CIT(Appeals) cannot treat the appeals filed before him as unadmitted. Moreover, the appeal before the CIT(Appeals) is a statutory appeal as per provisions of the Income-tax Act. Therefore, there is no question of any admission. The assessee, as a matter of right, can file appeal before the CIT(Appeals) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e parties generally appear through their advocates, the obligation of the parties is to select his advocate, brief him, pay the fees demanded by him and then trust the learned advocate to do the rest of the things. The party may be a villager or may belong to a rural area and may have no knowledge of the court's procedure. After engaging a lawyer, the party may remain supremely confident that the lawyer will look after his interest. At the time of the hearing of the appeal, the personal appearance of the party is not only not required but hardly useful. Therefore, the party having done everything in his power to effectively participate in the proceedings can rest assured that he has neither to go to the High Court to inquire as to what ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... low this appeal, set aside the order of the High Court, both dismissing the appeal and refusing to recall that order. We direct that the appeal be restored to its original number in the High Court and be disposed of according to law. 8. In view of the above, this Tribunal is of the considered opinion that the 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 defi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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