M/S K.D.PATIL & CONSTRUCTION,PANVEL vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-PANVEL, PANVEL

This appeal by the assessee against the order dated 21-06-2023 passed by the National Faceless Appeal Centre, Delhi (“NFAC”) for assessment year 2015-16.

At the outset, the ld. AR, Shri Hari Krishan prayed to remand the matter to the file of AO for its fresh consideration in view of fact that the assessee has no opportunity in assessment proceedings as there was no sufficient time for compliance in response to the notice issued by the AO. On perusal of the assessment order, we find force in the arguments of ld. AR that initially the case of the assessee was selected for limited scrutiny and thereafter converted to complete scrutiny by issuing a letter dated 15- 12-2017 seeking to furnish complete details in response to the detailed questionnaire. Admittedly, the assessment order was passed on 28-12- 2017 which is in our opinion, the assessee has no sufficient time to prosecute its case before the AO. The ld. DR reported no objection in remanding the matter to the file of AO. Therefore, taking into consideration the submissions of ld. AR and in the interest of justice, we deem it proper to remand the matter to the file of AO for its fresh consideration. 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.