Tribunal held that the assessee should not for his non-appearance suffer addition of the income which was not sustainable under the Act. Accordingly the order of the Commissioner (Appeals) was set aside for fresh adjudication as per the provision of law to the Assessing Officer. However, the assessee was to be penalised for non-appearance before the authorities. Accordingly penalty of Rs. 5,000 was imposed upon the assessee to be deposited before the commencement of his proceedings before the Assessing Officer. The assessee was directed to co-operate in the proceedings before the Assessing Officer and furnish all the requisite documents in advance before him.( AY.2012-13)