TaxTMI 
TaxTMI 
2022 (6) TMI 730
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....ment basis, without affording an opportunity of being 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 we....
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....vided sufficient opportunity to the assessee. Thus, in the face of the speaking 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....
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....er the remand back be directed to the AO or the CIT(A). 10.1. Considering the factual 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....
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....ssions, we find ourselves in agreement and concur with the finding of the CIT(A) and hold 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 ....
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....ly in the hearing. However, in view of the peculiar facts of the present case, considering the oral undertaking given we do not insist on an affidavit of the assessee. Having expressed our displeasure on the lax attitude evident on record, accepting the oral undertaking given, we deem it appropriate to direct a remand. At the same time at this stage we deem it necessary to highlight that a Government Corporation is like any other assessee before the tax authority and cannot be allowed to plead that on this count it be given a preferential treatment and be allowed to escape the responsibilities of representing their case before the other governmental authorities including the tax authorities. The rigors of non-compliances with the requiremen....