AO issued notice under section 148. Assessee did not respond to various notices issued ITBA. The notice issued through speed post remained unserved. Before CIT(A) also the asseessee has not attended. CIT(A) partly confirmed the addition. On appeal the Tribunal held that the assessee should be given one final opportunity to present the case on merits. Accordingly directed the assessee to furnish the required information as may be called for without seeking any adjournment and cooperate with the proceedings. The matter is remanded to the Assessing Officer for de novo assessment. (AY. 2012-13)