Held that the assessee had adduced reasonable cause for not appearing before the Assessing Officer and the Commissioner (Appeals), demonstrating the difficult circumstances preventing it from doing so, on account of the demise of the karta of the Hindu undivided family and the financial turmoil which followed. Further, taking note of the fact that the assessee was now able to produce necessary details by way of form 26AS for determining the correct interest income earned by it as also bank statements for explaining the deposits added by the Assessing Officer to the income of the assessee, in the interests of justice the matter is restored to Assessing Officer for assessment afresh.  (AY.2012-13)