2014 (6) TMI 637

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.... This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals)-33, Mumbai ('CIT(A)' for short) dated 29.11.2010, dismissing the assessee's appeal contesting its assessment u/s.143(3) of the Income Tax Act, 1961 ('the Act' hereinafter) for the assessment year (A.Y.) 2007-08 vide order dated 27.11.2009. 2. Opening the arguments for and on behalf of th....

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....ocuments, being the inpatient bill dated 11.12.2010 by Breach Candy Hospital and insurance papers, etc. were also furnished by him in support of the assessee's contentions. The assessee is a firm of two partners, i.e., Shri Vinay Aggarwal and his father, with the former looking after the accounts and being well versed in tax matters. It is for these reasons that the assessee could not attend the p....

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.... CIT(A), even as clarified during the hearing itself, was to ascertain if there has been any abdication of responsibility on the part of the assessee toward his legal obligations. The assessee cannot abuse the process of law by acting in a nonchalant or lackadaisical manner and not appear before the authorities below, and then seek redressal in the appellate proceedings before a higher forum. As s....