JAYA PARMANAND PATEL ,MUMBAI vs. DY. CIT. CENTRAL CIRCLE 7(3), MUMBAI

This appeal has been preferred by the Assessee against the order dated 11.12.2025, impugned herein, passed by the National Faceless Appeal Centre(NFAC)/Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2013-14.

In the instant case, the assessing officer vide assessment order dated 29/12/2017 under section 147 read with 144 of the Act has made the addition of Rs.39,53,249/- (being amount of Rs.21,49,998/- qua credit card bills

The assessee though being aggrieved challenged the said addition by filing first appeal before the Ld Commissioner, however, despite affording three opportunities, except seeking adjournments, eventually made no compliance and therefore the Ld Commissioner confirmed the addition of Rs.39,53,249/-, which is under consideration.

Heard the parties and perused the material available on record. The assessee before this Court has prayed for taking a lenient view and an opportunity to substantiate its case maybe by imposing a reasonable course. On the contrary, the learned Departmental Representative, refuted the claim of the assessee. We have given thoughtful consideration to the peculiar facts and circumstances of the case. Admittedly, the issue involved also remains to be adjudicated in its right perspective and proper manner, due to non-providing the relevant details and documents by the Assessee during the assessment and Appellate proceedings before the Assessing Officer and the Ld. Commissioner respectively. Further it is also a fact that the Assessment order is also more or less an ex-parte under section 144 of the Act. Thus, considering the peculiar facts and circumstances of this case, for just and proper decision of the case and substantial justice, as prayed for by the Assessee, we deem it appropriate to remand the instant case to file of Jurisdictional Assessing Officer (JAO) for decision afresh, subject to deposit of Rs. 11,000/- in the Revenue Department under “other head” within 15 days of this order. Thus, the case is accordingly reminded to file of the Ld. JAO for decision afresh, suffice to say by affording

In the result, Assessee’s appeal is allowed for statistical purposes in the above terms.