M/S.PRABHA PROJECTS PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 15(2)(4), MUMBAI

The registry has noted a delay of 35 days, the condonation of which is being sought by the assessee on the strength of the affidavit of the director of the assessee company. The delay has been attributed to the severe medical conditions being faced by the director. Keeping in view the same, the delay is condoned.

Brief facts are that the assessee has been assessed on best judgment basis u/s 144 on 23/03/2015 at Rs.151.54 Lacs since the assessee failed to make any submissions. Similar was the situation before first appellate authority wherein Ld. CIT(A), by applying the ratio of Multiplan India Ltd. 38 ITD 320 dismissed the appeal.

Upon careful consideration, the undisputed position that emerges is that the assessee has remained negligent in attending the proceedings before all the authorities. However, we find that first appellate authority has not disposed-off the appeal by passing a speaking order. Therefore, in the interest of justice, we remit the matter back to the file of Ld. first appellate authority to re-adjudicate the same after affording reasonable opportunity of being heard to the assessee, who, in turn, is directed to substantiate his claim failing which the authorities shall be at liberty to dispose-off the same on the basis of material on record.