IN THE ITAT, DELHI BENCH

N.K. BILLAIYA, A.M. & KULDIP SINGH, J.M.

Bir Singh v. ITO

ITA No. 4377/Del/2017

8 July, 2020

Appellant by: Avdhesh Bhatnagar, Advocate

Respondent by: Jagdish Singh Dahiya, Sr. DR.

N.K. Billaiya, AM

This appeal by the assessee is preferred the order of the Commissioner (Appeals), Faridabad dated 19-4-2017 pertaining to assessment year 2008-09.

2. The grounds raised by the assessee are as under :--

1. That the appellant is a small farmer owning small agricultural land who does not know Income Tax Law and blindly trusted on Chartered Accountant Mr. Shy am Sunder Mangla, M/s Shy am Sunder Mangla & Co, having office at Sco - 201 shopping center sector - 8 Faridabad (India) -121006. The appellant has given all the necessary documents & information to CA Mr. Mangla who has not submitted return of income, all the information & documents during the assessment & Appeal proceedings as per the Income Tax Law and did not performed his professional duties and did not give proper advice to appellant. In view of these facts, kindly allow an opportunity to the appellant to explain the case and to submit all the necessary information & documents to the learned assessing officer.