TaxTMI 
TaxTMI 
2021 (5) TMI 207
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....sioner of Income Tax (Appeals)-8, Kolkata dated 22.09.2020. 2. The assessee in the present case is an individual who derives income from salary and other sources. The return of income for the year under consideration was filed by it on 01.07.2011 declaring a total income of Rs. 20,36,969/-. The said return was subsequently revised by the assessee on 29.07.2011 declaring a total income of Rs. 19,2....
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....all the additions made by the AO to his total income. During the course of appellate proceedings before the Ld. CIT(A), a written submission was filed on behalf of the assessee in support of all the issues raised in the appeal filed before the Ld. CIT(A). There was however no evidence filed by the assessee to support and substantiate the stand taken in the written submission and in the absence of ....
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....authorised representative who presented the assessee's case before the Ld. CIT(A) could not be provided with relevant documentary evidence to support and substantiate his case due to ongoing Covid-19 Pandemic and the lockdown period. He has contended that there was thus a sufficient cause for the failure of the assessee to produce the relevant documentary evidence in support of his case and ur....