TMI Blog2017 (8) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... evidences which were admitted by him under Rules 46A of the Income Tax Rules, 1962. We, therefore, by considering the totality of the facts, deem it appropriate to set aside this case back to the file of the AO for fresh adjudication in accordance with law after providing due and reasonable opportunity of being heard. The assessee is also directed to cooperate and not to seek undue or unwarranted adjournments. - Appeal filed by the assessee is allowed for statistical purposes. - ITA No. 6785/Del/2013 - - - Dated:- 4-1-2017 - Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM For The Assessee : Sh. K. Sampath V. Rajkumar, Advs. For The Revenue : Sh. Umesh Chandra Dubey, Sr. DR ORDER Per N. K. Saini, AM: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of ₹ 77,88,425/- by making the following additions: (i) ₹ 12,73,645/- towards non-filing of detail about lenders. ( ii) ₹ 55,11,479/- towards non-furnishing the source of investments. ( iii) ₹ 18,17,450/- towards 25% of ₹ 72,69,804/- (incurred ₹ 5,81,474/- on consumption of stores, ₹ 23,33,452/- on power fuel, ₹ 3,19,453/- on repair of machinery and ₹ 40,35,425/- on other expenses). 4. Being aggrieved the assessee carried the matter to the ld. CIT(A) and gave the reasons for non-compliance which has been mentioned in para 4.3 of the impugned order and read as under: It may be noted that the appellant had its transport business purely outside Delhi. Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .11.2010 and 15.11.2010. He also stated that the AO had no alternative but to complete the proceedings exparte on merit. In response to the remand report of the AO, the assessee stated that the said remand report was silent on any of the issue as being contested by the assessee in the appeal, therefore, it was unable to substantiate its reply, particularly when while preparing the remand report, no inquiry or any notice letter had been issued to the assessee by the AO. 6. However, the ld. CIT(A) did not find merit in the submissions of the assessee by observing that the AO had issued notice u/s 143(2) and 143(1) of the Act which remained uncomplied with by the assessee and the AO was expected to make the assessment to the best of his j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record. In the said record, the letter dated 11.11.2010 written by the assessee to the AO for seeking adjournments is placed at page no. 24 (copy of which is also furnished by the ld. DR which is placed on record). In the said letter, the AO noted as under: Case adjourned to 15.11.2010. No further time will be allowed and case will be decide on merit on the basis of material available on record. Below the said noting, the AO on a slip affixed on the said letter noted as under: Telephonically adjourned to 17.11.2010, invalid PAN. 10. From the aforesaid noting, it is crystal clear that the AO adjourned telephonically the case to 17.11.2010. On the said paper, the mobile number of the Counsel for the assessee namely, S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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