YOGENDRA KESHRWANI,NEW DELHI vs. ITO, NEW DELHI

Shorn of unnecessary details, it is observed that the assessee remained unrepresented before the AO. The assessment order was passed u/s 144 determining total income at Rs.20,43,940/- as against the returned income of Rs.2,70,000/-. The ld. CIT(A) dismissed the appeal of the assessee after accepting the objections raised by the ld. AR against the admission of additional evidence furnished by the assessee.

I have considered the rival submissions and perused the relevant material on record. The ld. AR stated the reasons for the absence of the assessee during the course of assessment proceedings, being ill health of his parents, both of whom subsequently died. I am satisfied with the genuineness of the reasons advanced by the ld. AR for the absence of the assessee during the assessment proceedings. It is further noticed that the authorities below have not considered the additional evidence filed by the assessee in support of his claims. Under such circumstances, I am satisfied that the ends of justice will meet adequately if the impugned order is set aside and the matter is restored to the file of the AO for framing a fresh assessment, after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. The ld. AR has undertaken to extend full cooperation to the AO in such fresh proceedings.

In the result, the appeal is allowed for statistical purposes.