SURESH KUMAR AGARWALA,NAGAON vs. THE INCOME TAX OFFICER, WARD - NAGAON, NAGAON

The ld. DR on the other hand submitted that despite the repeated opportunities by the ld. AO as well as the ld. CIT (A), the assessee was not co-operative and compliant and thus, relied heavily on the orders of the ld. lower authorities. 4. After hearing the rival contentions and perusing the materials available on record, we find that the assessee could not reply to the show cause notice in the assessment proceedings and thus the documents could not be furnished. Similarly, before the ld. CIT (A), the ld. CIT (A) recorded a finding in Para no.6.1 that no cash book or day wise cash register was furnished by the assessee and similarly in Para no.6.2, the ld. CIT (A) noted that the assessee has not provided the necessary evidences of cash flow/ sale / expenses and therefore, sources of cash could not be ascertained. Under these circumstances, in our opinion the ends of justice will be well served if the issue is restored to the file of the ld. AO with a direction to re-adjudicate the same after affording a reasonable opportunity of hearing to the assessee. Therefore, we restore this appeal to the file of the ld. JAO with above direction. The appeal of the assessee is allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 13.03.2026. (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER)