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TMI Blog2017 (9) TMI 1906X X X X Extracts X X X X X X X X Extracts X X X X ..... the absence of production of book of account and bills/ vouchers during the assessment proceedings. In view of aforesaid discussions, we are of the considered view that these additional evidences needs to be examined thoroughly at the level of the AO and alongwith books of accounts and bills/ vouchers etc. Therefore, in the interest of justice, we think it proper to set aside the issues in dispute to the file of the AO to decide the same afresh. Appeal filed by the Revenue stands allowed for statistical purposes. - ITA No. 6686/DEL/2013 - - - Dated:- 1-9-2017 - Shri H.S. Sidhu, Judicial Member And Shri Prashant Maharishi, Accountant Member Department by : Sh. Shravan Gotru, Sr. DR Assessee by : None ORDER H.S. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for scrutiny and a notice u/s. 143(2) of the Act was sent to the assessee on 11.10.2007. In response to the same, the AR of the assessee appeared for the assessee from time to time. Assessee is engaged in the construction activities and has carried out major construction work for Abhinav CGHS Ltd., Rohini Educational Society, HPCL and India Oil Corpn. The total turnover has increased from ₹ 12.64 crore to ₹ 20.03 crores. The AO vide questionnaire dated 27.5.2008 and further order sheet entries has asked the assessee to file various details and assessee filed some of the details and failed to file the rest. Again vide order sheet entry dated 5.9.2008 and later on vide show cause notice u/s. 144 dated 18.11.2008 assessee was give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f production of book of account and bills/ vouchers during the assessment proceedings. 4. In this case, Notice of hearing to the assessee was sent by the Registered AD post, in spite of the same, assessee, nor his authorized representative appeared to prosecute the matter in dispute, nor filed any application for adjournment. Keeping in view the facts and circumstances of the present case and the issue involved in the present Appeal, we are of the view that no useful purpose would be served to issue notice again and again to the assessee, therefore, we are deciding the present appeal exparte qua assessee, after hearing the Ld. DR and perusing the records. 5. We have heard the Ld. DR and perused the records, especially the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te in the absence of production of book of account and bills/ vouchers during the assessment proceedings. In view of aforesaid discussions, we are of the considered view that these additional evidences needs to be examined thoroughly at the level of the AO and alongwith books of accounts and bills/ vouchers etc. Therefore, in the interest of justice, we think it proper to set aside the issues in dispute to the file of the AO to decide the same afresh, after examining all the documents, including the additional evidences as well as books of accounts, bills and vouchers etc. However, the Assessee is also directed to submit all the necessary documents including the additional evidence filed before the Ld. CIT(A) and books of accounts and bills ..... X X X X Extracts X X X X X X X X Extracts X X X X
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