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TMI Blog2022 (12) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter before the ld.CIT(A). To which, the ld.AR replied that he was not the person who appeared before the ld.CIT(A) and some other counsel represented the matter before the ld.CIT(A). Though, the earlier AR was not the counsel before us, however, no reasons were brought on record, substantiating his absence during the appellate proceedings before the ld.CIT(A). It is a serious misconduct on the part of the earlier ld.AR for which necessary remedial action should be taken by the concerned authority. However, on account of the fault of authorised representative / chartered accountant / advocate of assessee, the assessee should not be made to suffer and more particularly, when the assessee happened to be a senior citizen and is not co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s tobacco products at the premises of assessee, police authorities reached spot and found certain tobacco in the racks of shop and also cash of Rs.19,79,950/-. On enquiry, assessee failed to explain the sources of the above cash and as such notice u/s 132 of the Act was issued and the said cash was seized from the assessee. 3.1. On calling certain information, assessee initially replied that the same was the sale proceedings of land sold by his younger son of his brother Md. Mohd. Rusheed but could not produce evidence to that effect. Subsequently, assessee stated that the same was nothing but his business receipts and since he was not maintaining books of accounts for his business, he was unable to provide documentary evidence and volun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee, who was careless, negligent and therefore, failed to appear before the ld.CIT(A) (a quasi judicial authority) despite grant of several opportunities. 8. I have heard the rival submissions and perused the material on record. Undoubtedly, the assessee had failed to appear before the ld.CIT(A) on various occasions as mentioned in the impugned order. However, on categorical enquiry by the Bench from the ld.AR whether he had appeared on behalf the assessee or any other counsel appeared on behalf of the assessee to pursue the matter before the ld.CIT(A). To which, the ld.AR replied that he was not the person who appeared before the ld.CIT(A) and some other counsel represented the matter before the ld.CIT(A). Though, the earlier ld.AR w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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