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2021 (7) TMI 408 - AT - Income TaxAssessment u/s 144 - admission of additional evidence - main grievance of the appellant/assessee is that the Ld. CIT(A) has wrongly declined to admit the additional evidence which the assessee wanted to rely during the appellate proceedings - HELD THAT:- Admittedly, in this case, the AO has passed the assessment order u/s. 144 of the Act and the assessee could neither file any document in support of his contention nor argue his case personally or through his representative. Under these circumstances the assessee had no option but to adduce additional evidence and plead his case before the appellate authority. Hence, the assessee requested the Ld. CIT(A) to admit the additional evidence. In the present case, since the assessment order had been passed u/s. 144 of the Act, the assessee had no occasion to place on the record the relevant evidence essential for the just decision of the case. Further, it is not apparent from the assessment order that the notices issued/sent to the assessee were served upon him and the despite the service of notices, the assessee failed to appear before the AO. The assessee had no option but to adduce additional evidence before the Ld. CIT(A). Hence, in our considered view, the Ld. CIT(A) ought to have admitted the additional evidence which the assessee intended to adduce. Appeal filed by the assessee is allowed for statistical purposes.
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