2013 (10) TMI 1405

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.... : Shri S.N. Divetia, A.R. ORDER PER SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER This is an appeal filed by the Assessee arising from the order of the learned CIT(Appeals)-VIII, Ahmedabad, dated 09/11/2012 for A.Y. 2008-09 and the grounds raised are reproduced below: "1. The Hon'ble CIT(A) would have to give the further more opportunity for the hearing of the appeal looking to the ....

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....esultantly, learned CIT(A) has also decided the appeal against the assessee and the order of the AO was confirmed. 2.1 As per the statement of facts, it is contested that due to certain unavoidable circumstances the case could not be represented; relevant paragraph from the statement of facts is reproduced below: "As the appellant is a Co-operative Society and the nature of work is maj....

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.... us a letter of the Chairman of the Society is placed; wherein he has narrated the reason of non-appearance before the Revenue Authorities. However, in this letter an undertaking is given in the following manner: "3. On account of my illness I have not responded to the earlier notices though I have filed the certificate of illness from the Doctors, however, the assessment has been complet....

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....educated person and was seriously ill from 1.3.2012 to 31.8.2012 and therefore I could not submit the necessary information as required by the Authorized Representative for onward submission to Ld. A. O. 6. As we all illiterate persons, could not comply with the necessary information and therefore unnecessary huge dues was imposed by the Ld. AO. 7. I, therefore request your Honou....