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Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
This appeal is filed by assessee against the order passed by the learned Commissioner of income-tax (Appeal), National Faceless Appeal Centre, Delhi [the learned CIT(A)] for A.Y. 2017-18 dated 1st December, 2021, wherein the appeal filed by the assessee against the order dated 30th December, 2019 passed by the ACIT, Circle 1(2), Mumbai (the learned Assessing Officer) under Section 143(3) of the Act, assessing the total income of assessee at ₹1,63,16,512/- was dismissed applying the decision of Delhi ITAT in case of CIT Vs. Multi plan India Ltd. (38 ITD 320) (Delhi) as assessee did not respond to
The brief fact of the case shows that assessee is a company engaged in the business of sale and service of motor vehicle and spare parts. It filed its return of income on 30th October, 2017 at a total income of ₹38,70,170/-. There were 12 notices issued by the learned Assessing Officer in the complete scrutiny of the above wherein assessee failed to submit the requisite details and accordingly, the assessment order under Section 143(3) of the Act was passed determining the total income of the assessee at ₹1,63,16,512/-. The learned Assessing Officer disallowed the payment of MMNC cess of ₹74,77,131/-, remuneration paid to directors of Rs.14,40,000/- and unexplained cash credit of Rs.35,29,208/-.
On appeal before the learned CIT(A), once again assessee did not go and CIT(A) dismissed the appeal applying the decision of Multi Plan India Limited (supra).
We have carefully considered the rival arguments. Assessee has also field additional evidences before us. Assessee has also stated that during the pandemic period the notices were issued by the learned CIT(A) and ultimately dismissed for non-compliance. It also upheld the decision on merits without discussing them and giving any independent reasoning. We find that the order of the National Faceless Appeal Centre has disposed off the appeal of the assessee for non-compliance also . In fact, the learned CIT(A) should have disposed off the
On the facts and circumstances of the case, In the interest of justice, we restore the matter back to the file of the learned Assessing Officer with following directions:-
i. Assessee should deposit of Rs.15,000/- towards Prime Minister National Relief Fund for non compliance before the learned Assessing Officer as well as before the learned CIT(A) within 30 days of this order. ii. Assessee should submit all the details before the learned Assessing Officer within 60 days of the deposit of funds to the Prime Minister National Relief Fund before the learned Assessing Officer. iii. The assessee on submission of the detail approach to the learned Assessing Officer for any further submission of the details. iv. The learned Assessing Officer is directed to examine issue in detail, giving an opportunity of hearing to the assessee and decide the issue afresh.
Order pronounced in the open court on 14.07.2022