CIT(A) directed to consider additional evidence as non-submission was due to serious ailment

Sunil Kumar Garg Vs ITO (ITAT Delhi) ITAT Delhi CIT(A) directed to accept the additional evidence and submission and pass the order after granting adequate personal hearing as there was reasonable cause of ailment that prevented assessee to supply documents and replies. Facts- The assessee is in the business of trading of menthol oil. Show cause notice was issued to the assesse asking to explain the difference of Rs. 1,47,10,075/-. However, the show cause notice remained uncomplied with and further two show cause notices were also issued to the assessee but assessee made no compliance with the...