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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 ..... common order. 2. Shri V.D. Gopal, the Ld.counsel for the assessees, submitted that the CIT(Appeals) dismissed the appeals of the assessees mainly on the ground that the representative of the assessees has not appeared before him. The CIT(Appeals) has also found that the assessees have not filed any material before him. According to the Ld. counsel, when an appeal was filed before the CIT(Appeals), he is expected to dispose of the same on merit irrespective of the fact whether the assessee or his representative appeared before him or not. 3. According to the Ld. counsel, merely because the representative of the assessee has not appeared before the CIT(Appeals), the assessee cannot be penalized. Therefore, in the interest of assessee, the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of Delhi Bench of this Tribunal in CIT v. Multiplan (India) Pvt. Ltd. (38 ITD 320) and other judgments found that the assessees are not interested in prosecuting their appeals. The CIT(Appeals) has also found that the assessees have not filed any material before him so as to adjudicate the matter on merit. The fact remains that the CIT(Appeals) is a statutory authority and judicial power is conferred on him under the provisions of Income-tax Act to dispose the appeals arising out of the orders of the Assessing Officer. Therefore, this Tribunal is of the considered opinion that the CIT(Appeals) is expected to dispose of the appeals on merit after calling for records from the Assessing Officer. The CIT(Appeals), being the senior-most off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee and levy tax thereon. It cannot be equated with other proceedings before civil / criminal courts. Under the provisions of Income-tax Act, the assessee is expected to file return of income every year and if the Department made any addition to the total income, the assessee may take up the matter on appeal before the first Appellate Authority. Therefore, nothing wrong if the assessee expects a fair and reasonable order from the CIT(Appeals), who is having coterminous power as that of assessing officer, on the basis of the material available on record. Furthermore, as rightly submitted by the Ld.counsel for the assessee, the assessee cannot be allowed to suffer for the negligence of his counsel. The Madhya Pradesh High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lleged practice by dismissing this matter, which may discourage such a tendency, would it not bring justice delivery system into disrepute ? What is the fault of the party who, having done everything in his power and expected of him, has to suffer because of the default of his advocate ? If we reject this appeal, as Mr. A. K. Sanghi invited us to do, the only one who would suffer would not be the lawyer who did not appear but the party whose interest he represented. The problem that agitates us is whether it is proper that the party should suffer for the inaction, deliberate omission or misdemeanour of his agent. The answer obviously is in the negative. May be that the learned advocate absented himself deliberately or intentionally. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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