AMARNATHA REDDY ANKIREDDY,MADANAPALLE vs. INCOME TAX OFFICER, WARD-1,, MADANAPALLE

At the outset, learned AR submitted that the assessee is a sick man and he and his Chartered Accountant are not being acquainted with the procedure of on line summons/notice, could not prosecute his case diligently and given an opportunity, the assessee would appear before the authorities and conduct the case diligently. He further submitted that by getting the matter decided adversely, the assessee does not stand to gain and, therefore, the technical incompetency of the assessee and his Chartered Accountant may be condoned and the matter may be and matter may be restored to the file of the learned Assessing Officer for fresh disposal and the assessee is ready to produce all the material before the learned Assessing Officer.

Per contra, learned DR vehemently opposed the prayer for granting another opportunity and submitted that the orders of the authorities below clearly show that sufficient opportunity had already been granted to the assessee.

I have gone through the record in the light of the submissions made on either side. Admittedly, the assessee is an individual and the relevant assessment year is 2017-18 initial time of introducing the on line proceedings. Assessee’s explanation that non-acquaintance with the new procedures, coupled with the health reason, does not seem to be a suspectable one. As pointed out by learned AR, assessee does not stand to gain by allowing proceedings to be decided adverse to him unless prevented by compelling reasons. Now it is submitted on behalf of the assessee that given an opportunity the assessee would conduct the case diligently, without seeking any adjournments. Having regard to the facts and circumstances of the case, I am of the considered opinion that giving an opportunity would meet the ends of justice.

With this view of the matter, I set aside the orders of the authorities below and restore the issue to the files of learned Assessing Officer for fresh disposal, after giving an opportunity to the assessee.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open court on this the 29th day of November, 2023.