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2018 (8) TMI 1638 - AT - Income TaxNon prosecuting the assessment - prevention from furnishing the evidences in the assessment and at First Appellate stages - admission of additional evidence - Held that:- As perused the affidavit filed by the Managing Director of the company explaining the circumstances under which the assessee could not pursue the matters before the lower authorities and other documents, evidences produced before us which prevented the assessee to appear and adduce the evidences before the lower authorities. In the said affidavit dated 12. 12. 2017 executed by Mr. Navid Mohammed Ali Shaikh Director of the company it is averred and deposed that his father Mr. Mohammed Ali Abu Bakar Shaikh was detained in Judicial custody at Arthur road Jail for allegedly involved in a criminal conspiracy. It was deposed that his father was arrested on 21. 09. 2010 and was acquitted by Hon'ble Special Judge of Greater Mumbai on 20. 03. 2015 and thereafter was released from prison on 01. 06. 2015. In this affidavit it is also averred that fresh additional evidences are being placed on record and prayer was made for admission of these additional evidences under Rule 29 of Income-tax Rules, 1963 and prayer is made for admission of these additional evidences. The assessee is also enclosing Paper Book, Judgement of the Trial Court in the case of his father dated 20. 03. 2015 acquitting him from the charges which were framed by the State against his father. We find that there is a plausible explanation given by the assessee for not prosecuting the assessment as well as the First Appellate proceedings. In the circumstances, in the interest of justice we are of the view that all the issues in appeal should be restored to the file of the Assessing Officer for denovo adjudication. Additional evidences produced before us should be considered by the Assessing Officer and decide all the issues afresh - Appeal of the assessee is allowed for statistical purpose.
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