2019 (4) TMI 1913

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..... ther could attend the assessment proceedings nor could appoint the advocate or C.A to represent the case. His son Shri Surendra Saini had attended the proceedings, who was not fully aware of the affairs of the business and had little knowledge about the income Tax provisions. Assessee s son attended office in response to notice which was delivered to him and remaining notices as mentioned in the o .....

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..... of assessee are allowed for statistical purpose.
Shri Ramesh C Sharma, AM Assessee by: Smt. Prena, CA, ld.AR Revenue by : Smt. Roshanta Meena, JCIT, ld.DR ORDER These are the appeals filed by the assessee against the separate ex parte orders of ld.CIT(A)-3, Jaipur dated 13/09/2018 for the A.Ys. 2008-09 and 2013-14 in the matter of imposition of penalty (of ₹ 40,000/- each for bo .....

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..... e address of business premises but due to bed rest at home., the appellant could not received the notices and orders. The notices and order may be received by his staff or by his family members but they could not appreciate the priority of the notices and orders. Moreover whole family members were suffering in tension during the paralysis attack to the appellant. The appellant came to know about t .....

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..... ra Saini had attended the proceedings, who was not fully aware of the affairs of the business and had little knowledge about the income Tax provisions. The assessee's son attended office in response to notice which was delivered to him and remaining notices as mentioned in the order were never served to the assessee. The AO has completed the assessment u/s. 144/147 of the I.T.Act, 1961 on dated 14 .....

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..... ter/appeals afresh on merits/material available on record, after giving due opportunity of hearing to assessee. The assessee is also directed to appear before the ld. CIT(A) within 60 days from the receipt of this tribunal order. We direct accordingly. Grounds raised by the assessee in both the appeals are allowed for statistical purposes. 5. In the result, both the appeals of assessee are allowe .....

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