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

At the outset, the ld. Counsel for the assessee submitted that the show cause notice issued by the ld. AO during the assessment proceedings could not be replied due to some urgency in the family of the assessee. The ld. AR prayed that similarly before the ld. CIT (A) all the facts could not be brought on record. The ld. AR therefore prayed that the appeal may be restored to the file of the ld. AO with a direction to re-adjudicate the same after a reasonable opportunity of hearing to the assessee.

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.