non attendence of the hearing U/s 131

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

16 June 2011 can any one please tell me what are the vsteps we can take , while our party has not attended the hearing where as CA of the concerned party attended on behalf of the party, and further section 271(c)exercised by the dept,

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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16 June 2011 In response to notice u/s 131 the person concerned is required to appear personally as his statement is to be recorded. The authorised C. A. cannot appear for the client as the power u/s 131 is that of Civil Court. If the Assessing Officer has allowed the C.A. to appear for his client then he is doing the formalities and not taking the cognisance of his appearance in response to notice u/s 131. In case the party fail to appear in response to notice u/s 131 the assessing officer while completing the assessment shall mention that the assess has not complied with the notice u/s 131 and hence he has nothing to say and accordingly he will made huge additions as per his suit will as the assessee himself is giving open blanket to the assessing officer to act against him. As regards penalty u/s 271 this section has not been included in section 271 for Levey of penalty.

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