ARUNAWATI NAGRI SAHAKARI PAT SANSTHA,ARNI vs. ITO WARD-1, YAVATMAL

Admittedly, there are various latches by the assessee and, therefore, both the authorities below were constrained to pass the orders ex–parte and consequently the assessee does not deserve any leniency. However, considering the peculiar facts and circumstances of the cases in totality, as the issues involved in the appeals filed by the assessee remain to be adjudicated in its right perspective and proper manner specifically in the absence of relevant documents and submissions which the assessee admittedly failed to file, therefore, for proper and just decision of the cases and substantial justice, this Court is inclined to remand the issues back to the file of the learned CIT(A). However, both these appeals being of exceptional nature and considering the conduct of the assessee which is apparent irrespective of recalcitrant attitude of the assessee, we remand back the to the file of the learned CIT(A) and direct him to adjudicate afresh, subject to payment of ` 55,000 (Rupees fifty-five thousand only) in total, as voluntarily agreed by both the parties, to be deposited within 15 days from the date of this order payable to the Maharashtra State Legal Services Authority, Hon’ble High Court, Nagpur Bench. The assessee is strictly directed to comply with the notices and file relevant submissions / documents which would be sufficient to be required by the learned CIT(A) for proper adjudication of the issues involved in these appeals. In case of subsequent default, the assessee would not be entitled to any leniency.