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2019 (12) TMI 147 - ITAT DELHIAssessment ex parte u/s 144 - grievance of the assessee is that due to reasons beyond the control the assessee could not furnish the necessary documentary evidences before the AO - HELD THAT:- We have given a thoughtful consideration to the rival contentions and have carefully perused the application made under Rule 29 of the ITAT Rules. The undisputed fact is that the discretion lies with the Tribunal to admit additional evidence in the interest of justice. It is also not in dispute that Rule 29 of the ITAT Rules is aking to order 41 Rule 27(1) of the CPC. Our view is fortified by the decision of the Hon’ble High Court of Delhi in the case of CIT vs. Text Hundred India Pvt. Limited [2013 (6) TMI 72 - DELHI HIGH COURT]. As mentioned elsewhere with the demise of the Counsel of the assessee the assessee could not be represented properly either before the AO or before the CIT(A). In the interest of justice, the additional evidences are admitted. The additional evidences contained documents establishing that the appellant is only an agent of Allana Group. In our considered opinion, these documents need thorough investigation/verification at the assessment stage. We, accordingly, restore the entire issues to the files of the AO. The assessee directed to furnish all these evidences before the AO and the AO is directed to examine the same and decide the issues afresh, after affording reasonable and fair opportunity of being heard to the assessee.
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