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Documents citing Jeevan Thread Mfg. Pvt. Ltd. vs Income-Tax Officer on 4 January, 1989

Jeeevan Ram C/O Sh. Ramnath , Jaipur vs Assessee on 20 July, 2016

2.2. We have heard rival contentions and perused the material available on record. The contention of the assessee is that sufficient opportunities were not given and the appeal was decided at the back of the assessee despite an adjournment request was made on 22.12.2014 as the assessee has changed the Authorized Representative. It is contended that the ld. CIT (A) ought to have given opportunity to the assessee in the interest of principles of natural justice. There is no dispute with regard to the fact that on the last date of hearing before the ld. CIT (A) i.e. 22.12.2014 the assessee has sought adjournment on the ground that the Authorized Representative was changed and the new A/R required some time for preparation of the case. It was further submitted that the assessee had applied for copies of note 3 ITA No. 197/JP/2015 Shri Jeevan Ram vs. ITO sheets of the assessment proceedings which was not supplied and required some time. The assessee is an illiterate person as is evident from the fact that he had put thumb impression on the memorandum of appeal. Keeping this fact in view and in the interest of principles of natural justice, we deem it proper to restore the appeal to the file of ld. CIT (A) for deciding afresh, subject to payment of cost to the revenue for Rs. 2,000/-. Therefore, we set aside the impugned order of ld. CIT (A) for decision afresh on all the grounds as taken in Form No. 36, subject to payment of cost as mentioned above. The assessee is directed to appear before ld. CIT (A) suo moto after obtaining a copy of this order from the Registry of the Tribunal, within two weeks. The ld. CIT (A) upon receipt of the order and proof of payment of cost as per Rules would adjudicate the grounds of appeal on merit. The assessee is hereby directed not to seek adjournment and co-operate with the department.
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