TaxTMI 
TaxTMI 
2019 (10) TMI 715
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.... 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'ble Tribunal, if so directed. On account of his severe....
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.... 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 before the respondent extracted huge money from the appellant but did no....
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....ter 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 provided by the Company or the documents or evidences to be provided on part of the company and the order was passed ex parte. ....
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.... 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 before the CIT (Appeals). The appellant craves leave to raise additional ground(s) of appeal to alter/modify the ground(s) of appeal, and/or to withdraw the ground(s) of appeal, either prior to or du....