The Income Tax Appellate Tribunal (ITAT), Jaipur directed the assessee to pay Rs 2,000 to PM Relief Fund due to the casual and cavalier attitude of the assessee.
In the ground of appeal raised by the assessee, Reetesh Kumar wherein the Bench observed that both the lower authorities had dismissed the appeal of the assessee ex-parte for want of non-appearance during the course of hearing.
The Counsel for the assessee, submitted that the assessee should be given one more chance to contest his case before the AO otherwise the assessee will be deprived of his right to argue the case and further submitted that the case of the assessee may kindly be restored to the AO for afresh decision. The Departmental Representative vehemently opposed the argument of the Counsel for the assessee.
A Single Bench consisting of Sandeep Gosain, Judicial Member observed that “After hearing both the parties and perusing the materials available on record it is noted that both the lower authorities have passed ex-parte order and the assessee could not defend his case before them. In view of the request of the lAR of the assessee, the appeal of the assessee is restored to the file of the AO for afresh assessment. The assessee is also directed to cooperate the AO during the course of afresh assessment and submit the documents before the AO to defend his case.”
The Bench further noted that because of the casual and cavalier attitude of the assessee, cost of Rs.2,000/- is imposed on the assessee which will be deposited by the assessee in Prime Minister Relief Fund. Thus, the appeal of the assessee was allowed for statistical purposes.
Sharvan Kumar Gupta, appeared for the assessee and Monisha Choudhary, appeared for the Revenue.
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