Held, that the additions had been made for want of proper explanation from the assessee. Before the authorities, the assessee had not represented its case in terms of notice issued by the authorities. Accordingly, the issue was restored to the Assessing Officer for a de novo consideration and decision in accordance with law after providing reasonable opportunity to the assessee. The assessee was directed to comply with the notices issued by the Department with necessary evidence in support of its case and also to intimate the correct email-id and communication address and telephone/mobile number of the assessee to the Department and not to seek unnecessary adjournment for early disposal of the case. Delay in filing the appeal is condoned. (AY. 2016-17)