TMI Blog2017 (6) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... o produce further evidences, if any, before the AO. .CIT(A) has dismissed the assessee s appeals on the basis of the letter filed by the assessee dated 11.06.2014, reading of which clearly shows the frustration of the assessee on account of his ill-health and predicament also gives reason that the issues in the appeal must be restored to the file of the AO. Not only this, the fact that the total purchase of the assessee has been treated/added as unaccounted expenditure, and also total turnover of the assessee as unaccounted profits a practical impossibility, which would need readjudication. This being so, the fact that the Ld.AR of the assessee has admitted that he has been able to compile all the details in respect of the additions ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purchases of the assessee as unaccounted purchases and the turnover as unaccounted profits. It was also submitted that when computing the interest u/s.234B, the AO has not taken into consideration the taxes paid by the assessee for the various assessment years. It was a further 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 in regard to the assessment. It was submitted by the Ld.AR that he has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the fact that the total purchase of the assessee has been treated/added as unaccounted expenditure, and also total turnover of the assessee as unaccounted profits a practical impossibility, which would need readjudication. This being so, the fact that the Ld.AR of the assessee has admitted that he has been able to compile all the details in respect of the additions made in the assessment and that he would be in a position to explain all the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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