Assessee unable to present its case properly before the AO or before the CIT(A) due to old age: Whether case can be remanded?

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Assessee unable to present its case properly before the AO or before the CIT(A) due to old age:

Whether case can be remanded?

With faceless assessment in full swing, ex-parte assessment has witnessed the sudden rise. While passing the order, the fact is often forgotten that the assessee in the county in not tech savy and don’t have the practice of accessing the mail on hourly basis or even every day basis. Here is an interesting judgment by ITAT Hyderabad wherein the case was remanded back to the AO.
Dr Mumtaz Ali Khan Afzal Vs ITO

 

ITA No. 363/Hyd/2018
Short overview of the case:
The assessee was an individual who had failed to furnish his return of income for the AY 2010-11.
Subsequently it was revealed that the assessee has sold a property on 19/10/2009 wherein the provisions of Section 50C of the Act is attracted.
As a result, Notice u/s. 148 was issued to the assessee on 9/2/2015 and served on the assessee on 24/2/2015.
However, the assessee did not respond to notice.
Further the assessee did not respond to the notice on four other occasions and therefore the assessment was reopened and order was passed ex-parte u/s. 144 r.w.s 147 of the Act.
In the assessment order, the AO assessed the LTCGs of the assessee at Rs. 1,66,20,794/-. When the matter cropped up before the CIT (A) the assessee made elaborate submissions before him.
H, the CIT (A) dismissed the case of the assessee.
On appeal, the issue before the Hon’ble Tribunal was whether it is fit case for remand where the assessee is unable to present its case properly before the AO or before the CIT(A) & is unable to cooperate due to old age?
ITAT held it in favour of the assessee,
ITAT observed as under:
  1. From the facts of the case it appears that the assessee did not properly co-operate before the AO.
  2. However, considering the explanation rendered by the AR regarding the hardship faced by the assessee and since the assessee is a senior citizen, we are of the view that in the interest of justice one more opportunity should be provided to the assessee to pursue his case.
  3. Accordingly, we hereby remit the entire matter back to the file of AO for de novo consideration.
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