2014 (11) TMI 1229

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....r B.R.BASKARAN, Accountant Member: The appeal filed by the assessee is directed against the order dated 20.12.2012 passed by Commissioner of Income Tax(A)-18, Mumbai and it relates the Assessment Year-2006-07. 2. The ld. Counsel appearing for the Assessee submitted that the First Appellate Authority has passed the impugned order-ex-parte and he has also failed to adjudicate some important gr....

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....me of the notices were for the reasons beyond the control of the assessee. He further submitted that the assessee also could not properly presented the facts relating to the "encumbrance" and "financial charges" before the AO. Accordingly, he submitted that the assessee may be provided one more opportunity to present full facts relating to the relevant issues in order to get justice from the incom....

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....ord. We notice from the assessment order that the notice issued u/s 143(2) and 142(1) of the Act was returned un-served by the postal authority. Later on, a Chartered Accountant named M/s Jagiwala and Co. submitted a letter dated 30.11.2010 through TAPAL to the AO without attaching a letter of authorization and hence the AO has refused to take cognizance of the letter so filed. Accordingly it is s....

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....ut forth by the assessee. However, we are of the view that the said request of the assessee can be accepted on certain terms only. Accordingly, we impose a cost of Rs. 5,000/- (Rupees five thousand ) upon the assessee and direct it to pay the same to the account of Income Tax department in the same manner as the appeal fee is paid. We further direct the assessee that the above said cost should be ....