REGUS BUSINESS CENTRE (NAGPUR) PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-(OSD)-3(2) , MUMBAI

The assessee has challenged the various additions/disallowances made by the Assessing Officer (A.O. for short) and confirmed by the ld. CIT(A) by way of an ex parte order. manage, control and deal in any manner with fully and partly furnished staffed and equipped or otherwise service offices or commercial accommodation including one or more offices, cyber cafes and offering ancillary business services. The assessee filed its return of income dated 25.11.2011, declaring current year losses of Rs.1,06,37,445/-. The assessee’s case was selected for scrutiny and the assessment order dated 17.02.2014 was passed u/s. 143(3) of the Act where the Assessing Officer (A.O. for short) made various disallowances on advertisement, legal and professional expenses, management fees and determined the total loss of Rs.77,70,060/-. The assessee challenged the said order before the ld. CIT(A) who dismissed the said appeal on the ground that the assessee has failed to furnish any reply or documentary evidences in support of its claim.

The assessee is in appeal before us.

The learned Authorised Representative (ld. AR for short) for the assessee prayed that the assessee may be provided with a last opportunity to present its case before the A.O. by furnishing documentary evidences in support of its claim.

The learned Departmental Representative (ld. DR for short) for the Revenue had nothing to controvert the same.

We have heard the rival submissions and perused the materials available on record. In the interest of principles of natural justice, we deem it fit and proper to provide the assessee with one last opportunity to present its case before the A.O. The assessee is directed to submit the relevant evidences in support of its claim without any undue delay. the assessee. Hence, this matter is remanded back to the file of the A.O.

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