TMI Blog2020 (12) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... e his case before the learned Assessing Officer. So far as the observations made by CIT(Appeals) that the Managing Director of the Company has to sign, we direct the learned Assessing Officer to examine the issue in accordance with the rules. So far as the admission of additional evidences is concerned, we remit the entire paper-book filed by the Assessee consisting of 636 pages, we direct the learned Assessing Officer to peruse the relevant and necessary bills and vouchers and documents and by considering the same, it is open to the learned Assessing Officer to pass an assessment order de novo in accordance with law. Appeal of assessee allowed for statistical purposes. - I.T.A. Nos.180 And 181/Chny/2020 - - - Dated:- 2-11-2020 - Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ought not to have rejected the content of the affidavit without proper verification. We are of the opinion that it is a fit case to condone the delay. Accordingly, the delay is condoned. I.T.A. No.181/Chny/2020: When this appeal was taken up for hearing, the learned Counsel for the Assessee has submitted that the learned Commissioner of Income Tax (Appeals) has passed an ex-parte order without giving an opportunity to the Assessee. He also further submitted that the Managing Director of the Company has signed digitally and the finding of the learned Commissioner of Income Tax (Appeals) is not correct. He further submitted that the Assessee has not appeared before the learned Assessing Officer due to heavy floods prevailing at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,43,220/-. The Assessee company has remained unmoved with stoic silence for all the notices / communications issued all along. The levy of penalty u/s.271(1)(b) also did not elicit any compliance from it. The learned Assessing Officer further noted that the Assessee has not filed any details nor document evidences. The Assessee has not co-operated to finalize the scrutiny assessment proceedings. Accordingly, the learned Assessing Officer has disallowed the various expenditures that were incurred by the Assessee and accordingly the assessment was completed. 5. Before us, the Assessee has submitted that due to the heavy floods at Chennai during December 2015, the administrative office was affected wholly which lead to the passing of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued a Certificate by stating that the office premises (Helios Solutions Limited Company) of Thiru Swamynathan S/o (Late) Govindarajan situated at No.1, 1st Link Street, Raghavan Colony, Jafferkhanpet, Chennai 600 083 has been affected by the recent floods due to torrential North-East Monsoon rain in December 2015. 9. We therefore by taking into consideration all the submissions of the Assessee and the Certificate issued by the Tahsildar, Mambalam Taluk, we find that one more opportunity should be given to the Assessee to substantiate his case before the learned Assessing Officer. So far as the observations made by the learned Commissioner of Income Tax (Appeals) that the Managing Director of the Company has to sign, we direct the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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