Held that the assessee in its own interest was to ensure full proper participation and place all necessary documents before the adjudicating authority. The assessee who seeks registration cannot be allowed to claim inability to engage counsel, participate in the proceedings and avoid making available the relevant documents. Without ensuring that the documents were placed on record the onus placed upon the assessee could not be said to be properly discharged in law. In the absence of proper compliance before the Commissioner (E) on the part of the assessee the Commissioner (E) shall be at liberty to pass an order on the basis of material available on record. Matter remanded. (AY.2017-18)