ITAT delhi has excused assessee's absence before CIT(A) as assessee was a senior citizen & computer illiterate.

Last updated: 22 January 2021

Court :
ITAT New Delhi

Brief :
This appeal is filed by the assessee against the order of the ld CIT(A)-11, New Delhi dated 10.09.2018 for AY 2013-14.

Citation :
ITA No. 1311/Del/2019

IN THE INCOME TAX APPELLATE TRIBUNAL
[ DELHI BENCH „SMC‟ “I (2)”, NEW DELHI ]

BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER A N D SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER

ITA No. 1311/Del/2019
Assessment Year: 2013-14

B. M. Sarin, HUF, Prop. Chunnu Fashions, M–4, Green Park Main, New Delhi - 110 016. PAN : AACHC6467R

ACIT, Circle : 32 (1) New Delhi
(APPELLANT)
(RESPONDENT)

Revenue by Shri Pradeep Singh Gautam, Sr. D. R.;
Assessee by Shri Umeed Singh, A. R.;

Date of hearing: 03/03/2020
Date of Pronouncement: 19/05 /2020

O R D E R

PER PRASHANT MAHARISHI, AM:

1. This appeal is filed by the assessee against the order of the ld CIT(A)-11, New Delhi dated 10.09.2018 for AY 2013-14.

2. The assessee has raised the following grounds of appeal:-

1. The order is bad in law, arbitrary and is not enforceable under the law. 2. The AO has passed the order ignoring facts and figures of the case and has not followed the procedures of the Income Tax Act.

3. Non-attendance: The notices issued to the assesse for appearance/hearing by the Ld. CIT(A) were sent at e-mail “chunnu21_9@yahoo.com which did not reach to the assessee as the assessee is senior citizen. The assessee is not computer literate and he has no business and no staff as the business was closed five years ago due to heavy losses .

To know more in details find the attachment file