The Assessing Officer completed an ex parte assessment treating cash deposits made during the demonetisation period as unexplained. Before the Commissioner (Appeals), the assessee, an aged illiterate farmer, produced additional evidence, including land records and bank statements and explained that the deposits represented agricultural receipts and redeposits of earlier cash withdrawals. He also explained that he could not respond before the Assessing Officer because his only son, who maintained the records, had suffered a prolonged illness and died. The Tribunal held that the Commissioner (Appeals) erred in rejecting the appeal without considering the additional evidence or calling for a remand report from the Assessing Officer as contemplated under Rule 46A. The matter was, therefore, restored to the Commissioner (Appeals) for de novo adjudication after examining the additional evidence and the assessee’s contentions. (AY. 2017-18)