SNIC COMPANY LTD,JAPAN vs. DCIT, INTERNATIONAL TAXATION, CIRCLE- NOIDA, NOIDA

The present appeal has been filed by the assessee against the order of the ld CIT(A)-2, Noida dated 06.10.2021 for AY 2011-12.

We find that in the instant case the order has been passed u/s 144/ 147/ 144C of the Income Tax Act, 1961. The ld CIT(A) passed the order without considering the additional evidences filed under Rule 46 of the Income Tax Rules, 1962. At the outset the ld AR submitted that that the non-compliance to the notices issued is due to reasons beyond the control of the assessee and prayed that given an opportunity due compliance would be made before the Revenue authorities. The assessee submitted that the company is based in Japan and do not have a permanent establishment in India. We find that no prejudice would be caused to Revenue if an opportunity is given to the assessee to furnish replies to the notices issued. Hence, the matter is remanded back to the file of the ld CIT(A) for adjudication afresh. The ld CIT(A) would be at liberty to invoke relevant provisions of the Income Tax Act in case of non-compliance to the notices issued to the assessee .

In the result, the appeal of the assessee is allowed for statistical purpose.