9911796707
TMI Blog2016 (8) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Accountant Member) This is an appeal filed by assessee against the order of learned CIT(A), Bathinda, dated 22.03.2013 for Asst. Year: 2007-08. 2. The appeal was earlier dismissed for not removing the defects within the stipulated period vide Tribunal order dated 23.05.2015, however, the said Tribunal order was recalled vide Tribunal order 11.3.2016. 3. At the outset, the learned AR invited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der rule 46 of the I.T. Rules. It was prayed that in the interest of substantial justice, the assessee may be provided another opportunity to explain his case. The learned DR had no objection if the case was remitted back to learned CIT(A) for fresh adjudication. 6. We have heard the rival parties and have gone through the material placed on record. We find that it is an undisputed fact that asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nses but the same were not produced. The contention of the appellant that the details of various accounts were submitted during assessment proceedings has no force because in the absence of books of account, the same could not be verified by the AO. In his affidavit dated 04-03- 2010. the appellant has stated that about two years back he had undergone heart surgery and in the first week of Dec., 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l/BTI/2010-11/172 dated 03-05-2010 has also objected the admission of additional evidence by the appellant because ample opportunity to produce the account books and other bills/vouchers was afforded during assessment proceedings which was not availed of. The sequence of events and circumstances lead to an irresistible conclusion that the appellant intentionally avoided to produce books of account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n relevant for the calculation of real income of the assessee, therefore, in view of the substantial justice, we direct the learned CIT(A) to admit additional evidence and decide the case afresh after affording a reasonable opportunity to the assessee of being heard. 7. In view of the above, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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