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        <h1>Tribunal directs reassessment with focus on evidence review and cooperation from assessee</h1> <h3>DCIT-14 (1), New Delhi Versus M/s Pacific Projects Ltd.,</h3> The Tribunal allowed the Revenue's appeal, setting aside issues for the Assessing Officer (AO) to re-examine. The AO was directed to thoroughly review all ... Exparte assessment order u/s. 144 - Admission of additional evidences - addition on account sundry creditors - HELD THAT:- CIT(A) in his impugned order has deleted the addition of ₹ 1,03,00,000/- made by the AO on account sundry creditors on the basis of additional evidence produced during the appellate proceedings without recording in writing the reasons for the admission of the additional evidence - assessee did not satisfy the conditions as laid down in Rule 46A of the Income Tax Rules and despite that Ld. CIT(A) admitted the additional evidence. Addition was also deleted by the Ld. CIT(A) on account of low gross profit rate in the absence of production of book of account and bills/ vouchers during the assessment proceedings. In view of aforesaid discussions, we are of the considered view that these additional evidences needs to be examined thoroughly at the level of the AO and alongwith books of accounts and bills/ vouchers etc. Therefore, in the interest of justice, we think it proper to set aside the issues in dispute to the file of the AO to decide the same afresh. Appeal filed by the Revenue stands allowed for statistical purposes. Issues involved:1. Admission of additional evidence without recording reasons.2. Deletion of addition on account of low gross profit rate.3. Exparte assessment and appeal process.Issue 1: Admission of additional evidence without recording reasons:The Revenue appealed against the Ld. CIT(A)'s deletion of an addition of Rs. 1,03,00,000 on the basis of additional evidence submitted during the appellate proceedings. The Revenue contended that the Ld. CIT(A) erred in admitting the additional evidence as the assessee did not meet the conditions under Rule 46A of the Income Tax Rules. The Tribunal noted the lack of written reasons for admitting the additional evidence and directed a thorough examination of these evidences by the Assessing Officer (AO) along with the books of accounts and bills/vouchers. The issue was set aside to the AO for fresh consideration, emphasizing the need for the assessee to cooperate and submit all necessary documents.Issue 2: Deletion of addition on account of low gross profit rate:Another ground of appeal was the deletion of an addition of Rs. 1,60,00,000 by the Ld. CIT(A) due to a low gross profit rate, as the assessee failed to produce the book of accounts and bills/vouchers during the assessment proceedings. The Tribunal concurred with the Revenue's argument that the deletion was erroneous. It directed the AO to re-examine this issue, emphasizing the importance of assessing all relevant documents, including the additional evidence and financial records. The assessee was instructed to provide full cooperation and not seek unnecessary adjournments during the reassessment process.Issue 3: Exparte assessment and appeal process:The Tribunal highlighted the exparte nature of the assessment conducted by the AO, as the assessee failed to appear or provide necessary details despite multiple opportunities. The Ld. CIT(A) partially allowed the appeal, leading to the Revenue's appeal before the Tribunal. Considering the circumstances and the issues involved, the Tribunal decided the appeal exparte against the assessee after hearing the Ld. DR and reviewing the records. The Tribunal set aside the issues to the AO for fresh consideration, emphasizing the need for a comprehensive review of all relevant documents and evidence.In conclusion, the Tribunal allowed the Revenue's appeal for statistical purposes, setting aside the issues to the AO for a detailed re-examination, stressing the importance of cooperation from the assessee and a thorough assessment of all pertinent documents and evidence.

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