Assessee filed his  return of income claiming deduction under section 54F. Assessee’s case was selected for scrutiny and a notice under section 142(1) was accordingly served on assessee  Assessee engaged a Chartered Accountant to represent him before department, who had made submissions on issue of capital gains, which according to assessee, was exempt from tax under section 54F.  However, Chartered Accountant did not comply with notice and consequently Assessing Officer proceeded to pass ex-parte assessment order Assessee being aggrieved by ex-parte assessment order had approached Commissioner in revision filed under section 264 praying for deletion of additions.  Assessee submitted all materials in that regard, however, revision came to be rejected by Commissioner being not maintainable. On writ  the Court held that merely on a erroneous presumption in law that revision was not maintainable for reason that assessee had failed to produce certain materials in response to notice. Order of revision was quashed and set aside and assessee’s revision application was  remanded to Commissioner to be decided in accordance with law.  (AY. 2018-19)