2019 (3) TMI 1685

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....sp; Shri Abhijit Haldar ORDER D. Karunakara Rao,  Both the captioned Miscellaneous Applications arise from the two different assessee's appeal in ITA No.1212/PUN/2017 vide order dated 22.06.2018 and ITA No.1214/PUN/2017 vide order dated 20.06.2018 for the assessment year 2013-14 respectively. 2. At the outset, ld. Counsel for the assessees submitted that both the appeals were dism....

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....egular services of any Chartered Accountant of Advocate for taking advices in income tax matter.  The nearest place where an Income Tax Office is located is Dhule, which is about 50 Kilometers away from Shirpur.  It is not possible to arrange for a qualified Advocate or Chartered Accountant to handle a Tribunal matter at a very short notice. I say that, the assessment in my case....

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....nt of Rs. 2,10,000/- as income from house property, profit or Rs. 1,04,671/- from trading business under section 44AD and profit of Rs. 1,68,250/- from transport business under section 44AE. I say that, I filed appeal before the CIT(A)-1, Nashik, contesting both the additions.  I submitted that addition of Rs. 5,00,000/- was made merely on the basis of statement recorded during surve....

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....above, it is evident that the assessees do not have a regular Chartered Accountant or Advocate for giving advice to them.  Further, it is also stated that the non-appearance before the Tribunal was not intentional or deliberate.  He also mentioned that notice issued by the Tribunal regarding the date of hearing was not communicated to the assessees.   5. Considering the above, I ....