9911796707
TMI Blog2017 (6) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr.B.Naveen Kumar, JCIT ORDER PER BENCH: These are the appeals filed by the assessee against the orders of the Commissioner of Income Tax, Appeals (Central)-I, Chennai, in Appeal Nos.75/2012-13 dated 24.06.2014 for the AY 2000-01, No.76/2012-13 dated 24.06.2014 for the AY 2001-02, No.77/2012-13 dated 24.06.2014 for the AY 2002-03, No.78/2012-13 dated 24.06.2014 for the AY 2003-04, No.79/2012-13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her submission that the AO has also not considered the fact that the assessee was a whole-sale dealer and was having credit facility. It was a submission that before the Ld.CIT(A) the assessee was not represented by any Counsel but the assessee himself had appeared and had filed a letter dated 11.06.2014 to the Ld.CIT(A) wherein the assessee had attempted to explain his ill-health and frustration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders of the Ld.CIT(A) was liable to be upheld. 5. We have considered the rival submissions. The fact that the total income of the assessee for the AYs 2000-01 to 2006-07 has come down from Rs. 125 Cr. to Rs. 18.5 Cr. on the basis of the mere evidences which have been produced before the AO itself given ground to grant the assessee one more opportunity to produce further evidences, if any, befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... additions, in the interest of natural justice, the issues in this appeal are restored to the file of the AO for re-adjudication after granting the assessee adequate opportunity to substantiate his case. 6. In the result, the appeals filed by the assessee for the AYs 2000-01 to 2006-07 are partly allowed for statistical purposes. Order pronounced in the Open Court on June 30, 2017, at Chennai.&nb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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