TaxTMI 
TaxTMI 
1984 (1) TMI 86
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....enience. 2. We will first take the assessee's appeals against the rejection of his applications under s. 146 of IT Act, 1961 being ITA. No. 1493 (All) of 1982 for the asst. yr. 1975-76 and ITA. No. 1495 (All)/1982 for the asst. yr. 1976-77. The original assessments for the asst. yr. 1975-76 and 1976-77 were made on 30th March, 1980 and 16th March, 1979 respectively. Subsequently, the ITO being o....
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....However when the case was actually called for hearing, there was nobody present. The ITO finally made the assessment under s. 144 of the Act on 2nd Aug., 1980. 3. The assessee moved applications under s. 146 of the Act contending that his representative had attended the office of the ITO on 22nd July, 1980, the date fixed for hearing and had also written his name in the Vistrors's Register. It i....
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....assessee submitted before us that the ITO had actually resorted to s. 144 of the Act for failure of the assessee to comply within terms of the notices issued under s. 142 (1) of the Act and, therefore, it was not correct on his part to say that the ex parte assessments could also be completed for failure of the assessee to file the returns. He next invited our attention to the assessees' letter dt....
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....rs of the lower authorities. 5. We have carefully considered the submissions placed before us. We are inclined to hold that the assessee was prevented by sufficient cause for non-complying to the terms of the notices issued under s. 142 (1) of the Act fixing the case on 22nd July, 1980. There was no doubt that the representative of the assessee had attended the office of the ITO and had recorded....