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TMI Blog2018 (5) TMI 1765X X X X Extracts X X X X X X X X Extracts X X X X ..... t was concluded at an income of 29,43,820/-. The additions made by the AO were challenged in appeal before the CIT(Appeals) where initially time was sought subsequently on 25.11.2014 neither anyone appeared nor any request for time was made. The assessee remained unrepresented for the reasons beyond the control of the counsel. Accordingly, accepting the submissions to be correct and true and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as requested by the appellant, the matter should be remanded to the first appellate authority." 2. The Ld. AR inviting attention to para 3 of the impugned order submitted that the assessee appeared before the CIT(A) on 27.10.2014 and 12.11.2014 and on both these occasions time had been sought. It was submitted that on 12.11.2014 the Counsel could not appear as due to theft at the residence of hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not oppose the prayer for remand. 4. I have heard the submissions and perused the material available on record. It is seen that the assessee's returned income of ₹ 13,74,000/- odd was selected for scrutiny, wherein the assessment was concluded at an income of ₹ 29,43,820/-. The additions made by the AO were challenged in appeal before the CIT(Appeals) where initially time was sough ..... X X X X Extracts X X X X X X X X Extracts X X X X
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