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2022 (4) TMI 896 - ITAT CUTTACKDisallowance made for want of books of account as well as cash book of the assessee - Admission of additional evidences - assessee furnished two cash books in the form of additional evidence received by the Tribunal and submitted that these additional evidences could not be produced before the AO as well as before the Ld. CIT(A) as the relevant papers and documents and books of account in respect of M/s. Anu Reebok Stores were seized by the department and thereafter same materials were seized by CBI.HELD THAT:- On a plain reading of the Rule 29, of I.T. Rules, we observe that if the income tax authorities have decided the issue without giving sufficient opportunity to the assessee to adduce evidence either on points specified by them or not specified by them, the Tribunal, for reasons to be recorded, may allow such document to be produced or witness to be examined or affidavit to be filed or may allow such evidence to be adduced. In the present case, as contended by Ld. A.R. the cash books and books of accounts were under the custody of the income tax department and later on was seized by the CBI. Therefore, these documents were not produced before the lower authorities while passing the orders. From the above, we are satisfied that the assessee was prevented by sufficient cause for not presenting the above documents before the AO as well as Ld. CIT(A). We admit the additional evidence in the form of cash book for the assessment year 2012-13 & 2013-14 and restore the matter back to the file of the AO to consider these additional evidences and pass fresh assessment orders for both the assessment years. Simultaneously, we direct the assessee to furnish the requires details such cash book as submitted before the Tribunal, and as other evidences required by the AO/to be submitted by the assessee for fresh consideration of the issue by the AO. The AO is directed to allow sufficient opportunity of being heard to the assessee - Appeal of assessee allowed.
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