AO disallowed deductions claimed under section 57 and under Chapter VIA for non-compliance with notice issued to assessee and Commissioner (Appeals) dismissed appeal as same remained unrepresented. On appeal the Tribunal held that   since assessee had shown reasonable and plausible explanation for non-compliance before lower authorities, the matter is restored back to Assessing Officer to pass a speaking order. Tribunal held that issue relating to addition made in quantum assessment had been restored back to Assessing Officer to pass a speaking order, penalty levied under section 271(1)(c) world not survive. (AY. 2011-12)