TULJA BHAVANI DHARTIDHAN RPIVATE LIMITED ,MUMBAI vs. INCOME TAX OFFICER WARD 2(3)(3), MUMBAI

In the instant case, the additions of Rs.50,54,728/- on account of unexplained cash credit u/s 68 of the Act and Rs.17,18,200/- on account of unexplained expenditure u/s 69 of the Act, were made by the Assessing Officer (AO) vide assessment order dated 16.12.2019 u/s 143(3) of the Act. The Assessee, being aggrieved, challenged the aforesaid additions before the Ld. Commissioner, however, despite of M/s. Tulja Bhavani Dhartidhan Private Limited affording various opportunities, preferred not to join the proceedings and also not filed any details or documents and therefore in the constrained circumstances, the Ld. Commissioner decided the appeal of the Assessee as ex-parte and by dismissing the same affirmed the aforesaid additions.

The Assessee, being aggrieved, is in appeal before us.

Having heard the parties and giving thoughtful considerations to the peculiar facts and circumstances of the case, we observe that during the appellate proceedings before the Ld. Commissioner, first notice was issued for the date of hearing on 26.12.2020 and thereafter subsequent notices were issued after March 2024 only. The Assessee before us claimed that due to miscommunication it failed to appear before the Ld. Commissioner, however, now undertakes to appear and file the relevant documents/details in case, the opportunity is granted to the Assessee by remanding the case to the file of the Ld. Commissioner. On the contrary the Ld. D.R. refuted the claim of the Assessee.