2015 (2) TMI 1298

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..... furnish materials called for by him. However, the assessee failed to furnish the same and hence the learned Commissioner of Income Tax (A) was constrained to pass order. At the same time, we find some merit in the plea of the learned Authorised Representative. Hence, in the interest of justice, we are inclined to accept the plea of the learned Authorised Representative subject to payment of cost. .....

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..... roceedings for the reasons beyond the control of assessee. Hence, the learned Commissioner of Income Tax (Appeals) has adjudicated the issue argued before him on the basis of materials available on record. The learned counsel submitted that the assessee should be given one more opportunity to furnish all the materials before the learned Commissioner of Income Tax (A) lest the assessee should suffe .....

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..... the assessee failed to furnish the same and hence the learned Commissioner of Income Tax (A) was constrained to pass order. At the same time, we find some merit in the plea of the learned Authorised Representative. Hence, in the interest of justice, we are inclined to accept the plea of the learned Authorised Representative subject to payment of cost. Accordingly, we direct the assessee to pay the .....

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