M/S BHUJBAL CONSTRUCTION COMPANY,PUNE vs. INCOME TAX OFFICER, WARD-4(2), PUNE, PUNE

This appeal by the assessee against the order dated 30-06-2023 passed by the National Faceless Appeal Centre (“NFAC”), Delhi for assessment year 2010-11.

At the outset, we note that the AO determined the income of the assessee at Rs.5,49,13,947/- against the returned income of Rs.1,25,40,827/- inter alia making addition vide paras 5.1 to 5.3, 6 and 7 vide assessment order dated 30-12-2017. The assessee challenged the order of AO before the NFAC, Delhi, however, the said appeal was dismissed for non-prosecution without there being any assistance from the assessee which is evident from para 4 of the impugned order, wherein, it is clearly observed that no submissions or documents filed by the assessee in the First Appellate proceedings. The ld. AR undertakes that the assessee is ready to prosecute its case before the NFAC, Delhi if this Tribunal affords an opportunity to the assessee. The ld. DR vehemently opposed the same by referring to para 4 of the impugned order and argued that the NFAC, Delhi has given ample opportunities to the assessee which were not utilized by the assessee, but however, taking into facts and circumstances of the case and in the interest of justice, we deem it proper to remand the matter to the file of NFAC, Delhi for its fresh consideration. We make it clear that the assessee shall comply the notice issued by NFAC, Delhi without fail. In case of any such failure, the NFAC, Delhi is liberty to pass order on merits. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose.

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