2021 (1) TMI 637

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..... to admit them. Assessee did not represent before the AO for the reasons stated above. Hence assessee should not be put into difficulties for the failure of the Ld A.R. Further assessment has been completed by AO to the best of his judgement u/s 144 of the Act. Hence, we are of the view that there was sufficient cause for the assessee in not presenting the evidences before the AO. Accordingly, in the interest of natural justice, the additional evidences furnished by the assessee should have been admitted by Ld CIT(A). Accordingly, we admit the additional evidences. However, these evidences require examination at the end of AO. Since there was failure on the part of the assessee to properly represent before the A.O., we are of the view that .....

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..... sponse from the assessee, the A.O. completed the assessment u/s 144 of the Income-tax Act,1961 ['the Act' for short] assessing the aggregate amount of cash deposits of ₹ 59.06 lakhs. The A.O. also noticed that the assessee has not declared interest income from banks of ₹ 69,509/- and accordingly assessed the same also. 3. Before Ld. CIT(A), the assessee furnished certain details relating to bank deposits. The assessee offered the explanation for not furnishing those evidences before the AO; i.e., the A.R. of the assessee was unwell on the dates of hearing given by A.O. and hence, the assessee could not be furnish these details before the assessing officer. Since this explanation was not substantiated, the Ld. CIT(A) rej .....

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..... erly represent the matter before A.O. Hence, the assessee has furnished evidences before Ld. CIT(A) to substantiate the cash deposits made into the bank account. We have noticed that the Ld. CIT(A) has refused to admit them. It is a fact that the AR of the assessee did not represent before the AO for the reasons stated above. Hence, in the facts and circumstances of this case, we are of the view that the assessee should not be put into difficulties for the failure of the Ld A.R. Further assessment has been completed by AO to the best of his judgement u/s 144 of the Act. Hence, we are of the view that there was sufficient cause for the assessee in not presenting the evidences before the AO. Accordingly, in the interest of natural justice, t .....

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