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2021 (4) TMI 437 - AT - Income TaxEx-parte order u/s 144 - notices issued during the year 2014 onwards have remained uncomplied with and the assessment was thereafter completed u/s 144 - CIT(A) admitted the additional grounds and restored the matter before the AO - HELD THAT:- Where the business of the assessee is discontinued and the premises have been taken over by the Bank as part of its recovery proceedings, it is quite likely that the focus of the assessee company and its directors is directed towards the crises being faced by them due to non recovery of the Bank dues and consequent action taken by the Bank and it is therefore likely that the notices issued by Assessing Officer have remained un-complied with and there was reasonable cause which prevented the assessee from submitting the requisite information/documents. Therefore, in such peculiar facts and circumstances of the case and especially where the assessment has been completed u/s 144 of the Act, the ld. CIT(A) where he deemed it appropriate to admit the additional evidences under rule 46A(1) to adjudicate the grounds of appeal and also on principle of natural justice, we do not find any infirmity in such action of the ld. CIT(A) in admitting such additional evidences. It is also noted that these additional evidences have been sent to the Assessing Officer for necessary examination and therefore, as far as Revenue’s interest is concerned, the same has been duly safe-guarded by way of providing the reasonable opportunity to the AO.
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