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TMI Blog2022 (6) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... vit of the AR appointed has dismissed the bald argument. Considering the same, we hold that while the First Appellate Authority was justified to dismiss the bald plea, at the same time, being live to the practical difficulties of the assessee also in obtaining such an affidavit from its counsel, we deem it appropriate presently to dispense with such a requirement. We would like to make it clear that the assessees, even though it is a government authority cannot be permitted to abuse the process of law. Bald unsupported excuses of blaming its AR without first satisfying the adjudicating authority that all necessary details for compliances were always provided to the counsel is a requirement which cannot be summarily overlooked. It is obvi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly, with the said observations, the issue is restored back to the Assessing Officer. Said order was pronounced in the Open Court in the presence of the parties. In the result, the appeal of the assessee is allowed for statistical purposes. - ITA No. 884/chd/2019 - - - Dated:- 24-5-2022 - SMT. DIVA SINGH , JUDICIAL MEMBER And SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER Assessee by : Shri Neeraj Sharma , Advocate Revenue by : Smt. Priyanka Dhar , Sr. DR ORDER Per Diva Singh By the present appeal the assessee assails the correctness of the order dated 28.03.2019 of CIT(A) Shimla pertaining to 2013-14 assessment year on the following grounds: 1. On the facts and circumstances of the case, the Ld. A.O. has g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is upset if the delay is condoned. Accordingly, delay is directed to be condoned. Ordered accordingly. 6. The ld. AR inviting attention to the impugned order as well as the assessment order made a prayer that since the assessment order has been passed u/s. 144 by the AO, the issues may be remanded back as necessary facts which are required to be considered by the AO need to be taken on record. Inviting attention to the impugned order, it was submitted that the appeal of the assessee was dismissed by the CIT(A) as the assessment was made u/s. 144 of the Income Tax Act. In the said background, it was his prayer that the appeal may be remanded back to the AO for a fair appraisal of facts and appropriate relief maintainable under law. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed this prayer on the ground that no affidavit of the said representative was filed. It was his prayer that it may be difficult to file his affidavit today as a counsel he was ready to offer his oral undertaking instead praying that in case remand is directed, the assessee shall participate in the proceedings fully and fairly. It was also pleaded that the assessee is a Government Authority and hence, the prayer for remand may be considered fairly. 9. Considering the submissions, the ld. Sr. DR highlighting the opportunity wasted before the AO and absence of any supporting affidavit of the earlier counsel ultimately agreed that accepting the oral undertaking of the counsel remand may be directed. 10. Accordingly, the parties were requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Rs. 6,63,915/- was added to the income of the assessee. The ld. Commissioner considering the arguments advanced in the appeal has noticed that the assessee is claiming to have 25 units and the assessee had claimed before him that decentralized accounts of 25 places were maintained and separate balance sheet of each unit was prepared and subsequently consolidated. The assessee on the other hand is seen to have argued before the ld. CIT(A) that no query was raised by the AO with respect to the branch/unit for which the assessee was required to produce the books. These arguments we notice have no relevance as the assessee did not cooperate before the AO hence, these we find were rightly dismissed by the CIT(A) considering the record. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to abuse the process of law. Bald unsupported excuses of blaming its AR without first satisfying the adjudicating authority that all necessary details for compliances were always provided to the counsel is a requirement which cannot be summarily overlooked. It is obvious that a counsel can make representation on behalf of an assessee only if all details are made available by the assessee to its C.A./counsel. Infact ideally an affidavit to the said extent would be the foremost primary fact on which we would first insist to be demonstrated. We are of the firm view that the responsibility of the assessee does not end by merely appointing a Counsel. The assessee necessarily needs to ensure and make available all necessary informations to its ..... X X X X Extracts X X X X X X X X Extracts X X X X
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