KSR ROADLINES,ERODE vs. ITO, WARD-1(1), ERODE

The assessee is a partnership firm engaged in the business of transporting milk, milk products and agriculture produce. The assessee filed a return of income for AY 2020-21 on 31.08.2022 declaring total income of

We have heard the parties and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that the partners of the assessee are from rural background not being aware of the income tax proceedings and completely relied on his counsel for handling the tax matters. The Ld. AR further submitted that the counsel of the assessee did not provide proper professional support and therefore the assessee could not represent the case properly before the lower authorities. The ld. AR also submitted that the CIT(A) issued three notices within a short period of time and did not give proper opportunity for the assessee to respond. The ld. AR accordingly prayed for one more opportunity. Considering the facts and circumstances peculiar to assessee's case, we are inclined to give one more opportunity to the assessee in the interest of natural justice and fair play to represent the case properly by producing the required details. Accordingly, we remit the impugned issues back to the A.O with a direction to call for necessary details and decide the issue in accordance with law. The assessee is

Further, we levy a cost of Rs.25,000/- (Twenty five thousand only) in the appeal since considerable time and efforts have been spent by the Exchequer and for the reason that the assessee being delinquent before the lower authorities. The same shall be paid by the assessee to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within a period of one month from the date of receipt of this order and produce the receipt before the A.O.

In the result, the appeal of the assessee is allowed for statistical purposes.