2015 (2) TMI 1298

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..... lled by the CIT(Appeals) - Held that:- Commissioner of Income Tax (Appeals) has given more than one opportunity to the assessee to furnish materials called for by him. However, the assessee failed to furnish the same and hence the learned Commissioner of Income Tax (A) was constrained to pass order. At the same time, we find some merit in the plea of the learned Authorised Representative. Hence, i .....

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..... ng the course of appellant proceedings for the reasons beyond the control of assessee. Hence, the learned Commissioner of Income Tax (Appeals) has adjudicated the issue argued before him on the basis of materials available on record. The learned counsel submitted that the assessee should be given one more opportunity to furnish all the materials before the learned Commissioner of Income Tax (A) le .....

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..... ed for by him. However, the assessee failed to furnish the same and hence the learned Commissioner of Income Tax (A) was constrained to pass order. At the same time, we find some merit in the plea of the learned Authorised Representative. Hence, in the interest of justice, we are inclined to accept the plea of the learned Authorised Representative subject to payment of cost. Accordingly, we direct .....

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