TaxTMI 
TaxTMI 
2019 (10) TMI 715
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....ed an Exparte order by confirming the demand of Ld. A.O. on 14.03.2016 without taking into consideration the reasons due to which the appellant could not provide the necessary documents and evidence and could not attend the hearings before the CIT (Appeals). Some of the reasons are provided below:- (a) That Mr. Anand Tiwari, one of the Directors of the Appellant Company has been suffering from a chronic liver disease for the past 4-5 years. On account of his severe illness he has been admitted/treated in various hospitals in India as well as abroad on innumerable occasions and has been bed-ridden for most of the time during these years. The medical record of Mr. Anand Tiwari is voluminous and the same can be filed before this Hon'b....
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..... On account of his advance age, frequent incarceration and the extra ordinary financial crises and other adverse conditions, Mr. P. K. Tiwari was under acute depression and could not therefore, focus on the matter. (c) That the senior officials of the company in finance department left the company after committing serious acts of omissions and commission. It is learnt that such officials had been involved in various irregularities due to which the company and its present directors have suffered the extra ordinary circumstances and trauma. On account of such grave situation, the matter before the respondent could not be pursued in a proper manner. (d) That the authorized representative, representing the appellant company b....
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....ondent but the said professionals failed to perform their duty by not advising the company in the matter and by not representing it in bona-fide manner. (j) That the company sought a number of adjournments and tried to present its case. (k) That due to lack of funds and non availability of documents as explained above, the company, inspite of taking many adjournments, was not able to defend its case before CIT (Appeals). (l) That no reasonable opportunity was provided to the Company to present its case and to justify the grounds for quashing the impugned order of the learned A.O. (m) That the impugned order, confirming the order of A.O., was passed by the CIT(Appeals) without considering the grounds provi....
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....legally untenable. 7. That the total income assessed at Rs. 1,00,000/- is arbitrary, unjust, illegal & highly excessive. 8. That the income tax liability created at Rs. 36,393/- is arbitrary, unjust, illegal & highly excessive. 9. That on the facts of the case and under the law, the Ld. A.O. has erred in charging interest u/s 234A. Without prejudice, the interest charged is highly excessive. 10. That on the facts of the case and under the law, the Ld. A.O. has erred in charging interest u/s 234B, Without prejudice, interest charged is highly excessive. That the reasonable opportunity be provided to the Company for evidencing and establishing the above mentioned grounds which it could not do befor....
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....smissed the appeal of the assessee. 5. None appeared at the time of hearing on behalf of the assessee despite giving notice. Therefore, we are taking into account the submissions of the assessee before the CIT(A) as submissions before us. 6. The Ld. DR relied upon the Assessment Order and the order of the CIT(A). 7. We have heard the Ld. DR and perused all the relevant material available on record. From the perusal of record it can be seen that the Assessing Officer has not given proper opportunity to the assessee to reply the show cause notice dated 12.03.2012 issued by the Assessing Officer and passed the Assessment Order on 18.03.2013. Before the CIT(A), the Assessee filed the rejoinder dated 23.02.2016 to the Remand Report date....