2015 (8) TMI 1511

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..... ropriate to proceed with the present appeal exparte qua the assessee appellant on merit. 2. A perusal of the record shows that the assessee declared an income of Rs. 3,16,230/-. The said return after being processed u/s 143(1) was selected for scrutiny after issuance of notice u/s 143(2) and subsequently notice u/s 143(1) alongwith questionnaire etc. was issued. A perusal of the assessment order shows that the assessee failed to produce complete books of accounts and only part of the books were produced. In view thereof on account of differences in the parties accounts and the assessee's accounts addition of Rs. 24,494/- was made for the reasons discussed in para 2 of the assessment order. Apart from this an addition of Rs. 3,52,834/- was .....

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..... assessee on each of the issues held that the assessee has not filed any documentary evidence in support of its claim and the arguments advanced on facts namely how the three persons mentioned in the assessment order were acting as commission agent of the assessee and the addition made as a result of variation in the GP rate advanced were dismissed holding to be general in nature. In the above-mentioned peculiar facts and circumstances where admittedly the additions sustained have been assailed on the grounds that documentary evidence on record was ignored and on the ground that the commission income infact has been earned by the assessee and some of the expenses pertained to re-imbursement of expenses incurred like godown rent, market fees, .....

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..... has been passed with the mindset that the claims necessarily had to be rejected. The fact that the representation on the part of the assessee was also not complete and proper has  already been taken note of as the evidences upon which reliance could havebeen placed and were evidences which the assessee ought to have in its possession has never been brought on record is also coming out from the orders. In view of these peculiar facts and circumstances considering the overall factual background in the interests of substantial justice the impugned order is set aside. The issue is restored back to the file of the Ld. CIT(A granting liberty to the assessee to file fresh evidences, if any, in support of its claim. The Ld.CIT(A), thereafter .....

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