2022 (6) TMI 730

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....ing heard to the appellant. 2. On the facts and circumstances of the case, the Ld. CIT(A) has grossly erred by not calling the remand report on the basis of record of the appellant. 3. The appellant reserves its right to add, amend or alter grounds of appeal during the course of appellate proceedings. 2. Before addressing the specific grievance of the assessee, it is necessary to address the delay of 4 days pointed out by the Registry in the filing of the present appeal by the assessee. 3. The ld. AR addressing the delay of 4 days drew attention to the application filed u/s. 5 of the Limitation Act. Relying on the same, it was submitted that the documents were sent well in advance, however, the minor delay has occurred on account of p....

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....ing record, the ld. AR was required to justify why still a remand back should be directed as the assessee failed to address this issue even before the CIT(A). 8. The ld. AR on a reading of the assessment order agreed that more than sufficient opportunities had been provided to the assessee. However, in assessee's defense it was submitted that on these dates, the assessee had been represented by his AR before the AO. This fact, it was submitted, had been noticed in para 3.1 of the assessment order which has been extracted in the impugned order in para 5.1. Referring to the same, it was conceded that admittedly on these occasions effective participation was not there. In the said factual background it was argued that possibly the AR appo....

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....tual background of the case, both the parties were in agreement that remand be made to the AO as evidences will need to be brought on record by the assessee and these need to be considered by the AO first. 11. We have heard the rival submissions and perused the material available on record. In the facts of the present case, it is seen that the assessee is stated to be a Government Corporation of the H.P. Government. The assessee is stated to be engaged in trading of items' like Tractor, Power Tiller, Iron and Steel, Tyres and Tubes, Insecticides and Pesticides, Agricultural implements, Batteries, Cements, Veterinary Medicine, Computer, Bitumen etc. It is also seen to be carrying on manufacturing activities such as formulation of animal....

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....that the assessee admittedly did not participate in the proceedings before the AO either fairly or completely. However, while so holding we are also live to the submissions of the assessee in as much as for want of proper representation/shortcomings etc. by a duly appointed Representative the assessee should not be made to suffer. It is seen that ld. CIT(A) noticing that the submission was unsupported by an Affidavit of the AR appointed has dismissed the bald argument. Considering the same, we hold that while the First Appellate Authority was justified to dismiss the bald plea, at the same time, being live to the practical difficulties of the assessee also in obtaining such an affidavit from its counsel, we deem it appropriate presently to ....