APPLE GEMS,MUMBAI vs. ITO - 32(1)(3), MUMBAI

During hearing, the ld. counsel for the assessee, Shri A.L. Sharma, filed an affidavit along with death certificate by contending that the Chartered Accountant of the assessee died during the relevant period and thus the assessee could not be represented properly before the Ld. Commissioner of Income Tax (Appeal), therefore, it was contended that the assessee is in a position to produce the necessary evidence in support of its claim, if opportunity is provided to the assessee. The Ld. DR, Rajesh Kumar Yadav, contended that it was the duty of the assessee to make arrangement for proper representation.

2.1. We have considered the rival submissions and perused the material available on record. Without going into much deliberation and considering the death of authorized representative/chartered accountant of the assessee, we deem it appropriate to remand this appeal to the file of the Ld. Commissioner of Income Tax (Appeal) to adjudicate the same afresh. The assessee is at liberty to furnish evidence, if any, to substantiate its claim before the Ld. Commissioner of Income Tax (Appeal). The First Appellate Authority is directed to provide opportunity to the assessee and examine the claim of the assessee. Thus, the appeal of the assessee is allowed for statistical purposes only.