Allowing the appeal, that the additions and disallowances had been confirmed by the Commissioner (Appeals) primarily for the reason that there was no adequate documentary evidence submitted neither during the course of assessment proceedings nor during the course of appellate proceedings. Therefore, in the interest of justice and equity, one more opportunity should be provided to the assessee for a proper representation of its case. The Assessing Officer was directed to afford reasonable opportunity to the assessee to present its case. The assessee was not to seek unnecessary adjournment and shall co-operate with the Department in filing the written submissions on time.(AY. 2018-19)