NEWORDER EXPORTS PVT LTD.,MUMBAI vs. ITO, WARD-5(2)(1), MUMBAI

This appeal has been preferred by the assessee against the order dated 21/03/2023 impugned herein passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC) (in short ‘Ld. Commissioner’) u/s.250 of the Income Tax Act, 1961 (in short ‘the Act’) for A.Y.2012-13.

At the outset, it is observed that the notices sent to the Assessee have been returned back by the Postal Department with the remarks ‘Left/Building demolished, which goes to show that assessee is not situated at the address mentioned in Form No.36, hence I am constrained to decide this appeal as ex-parte.

The Assessing Officer vide Assessment Order dated 10/12/2019 u/s.143(3) r.w.s. 147 of the Act, made the additions of Rs.39,39,900/- on account of gross profit and Rs.51,654/- as unexplained cash credit, against which the Assessee preferred first appeal before the ld. Commissioner, who though issued three notices to the Assessee at the e-mail address provided by the Assessee in Form No.35, however the Assessee failed to furnish any reply in support of his case by uploading on ITBA or otherwise, therefore, in the constrained circumstances, the ld. Commissioner decided the appeal in limine but without dwelling into the merits of the case. Hence, considering the peculiar facts and circumstances, for just and proper decision of the case and for the ends of justice, I am inclined to remand the instant case to the file of the ld. Commissioner for decision afresh, suffice to say by affording reasonable opportunity being heard to the Assessee, hence the case is remanded accordingly.

In the result, appeal filed by the assessee stands allowed for statistical purposes.