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TMI Blog2016 (8) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... sessed and that too after hearing the assessee. The learned CIT(A) has not commented upon the nature of evidence filed under Rule 46A of the Act. Such evidence might have been 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. - I.T.A No. 125(Asr)/2014 - - - Dated:- 2-8-2016 - A. D. Jain (Judicial Member) And T. S. Kapoor (Accountant Member) For the Appellant : Sudhir Sehgal, A. K. Periwal (CA) For the Respondent : Bhawani Sankar (DR) ORDER T. S. Kapoor (Accountant Member) This is an appeal filed by ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n record. We find that it is an undisputed fact that assessment in this case has been completed u/s 144 of the Act as the assessee did not cooperate in assessment proceedings. It is also a fact that before learned CIT(A) the reason for non appearance before the Assessing Officer was explained to be sickness of assessee and assessee wanted to file additional evidence under Rule 46A of the Rules. However, the learned CIT(A) did not agree with the contention of assessee and did not admit the additional evidence by holding as under: From the perusal of the assessment order, it is found that the AO at no stage refused to admit any evidence which ought to have been admitted. It is also found that during the period 18-09-2008 to 8-12-2009 eig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and other bills/vouchers so that the shortcomings in the accounts may not come to the notice of the AO. As mentioned above, sufficient opportunity was afforded to the appellant but he did not avail of it. In this view of the matter, the application of the appellant u/s 250 of the Act read with Rule 46A of the IT Rules cannot be entertained and the same is rejected. In view of the above facts and circumstances, we find that no doubt assessee did not cooperate with the Assessing Officer in completion of assessment proceedings but t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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