DHARMCHAND PADAMCHAND JAIN,MUMBAI vs. ITO 22(1)(1), PIRAMAL CHAMBER

In support of the said plea, our attention was drawn to the affidavit filed by the assessee explaining the circumstances which prevented him from pursuing the proceedings before the lower authorities. It has been stated therein that during the relevant period the assessee’s wife was diagnosed with cancer and was undergoing continuous medical treatment and follow up procedures. Owing to her serious medical condition, the assessee’s entire attention remained focused on her treatment and care, resulting in his inability to properly attend to his tax matters. It has further been stated that immediately after the situation stabilized, he contacted his tax consultant and initiated the process of pursuing the present appeal.

We have considered the rival submissions and perused the material placed before us. From the records, it is evident that

Considering the explanation furnished by the assessee in the affidavit and having regard to the peculiar facts and circumstances of the case, we are satisfied that there existed a reasonable and bona fide cause for the assessee’s non appearance before the authorities below. The explanation appears to be genuine and deserves acceptance. In our considered opinion, the ends of justice would be met if one more opportunity is granted to the assessee to substantiate his case before the Assessing Officer.

Accordingly, without expressing any opinion on the merits of the issues involved, we set aside the impugned order of the learned CIT(A) as well as the assessment order and restore the entire matter to the file of the Assessing Officer for adjudication afresh in accordance with law after providing adequate opportunity of hearing to the assessee. The assessee is also directed to fully cooperate in the assessment proceedings and furnish all necessary details and evidences as may be called for by the Assessing Officer.