PREMCHAND MOTICHAND GOSRANI ,BHIWANDI vs. NATIONAL FACELESS ASSESMENT CENTRE, DELHI

In the instant case the Assessing Officer (AO) vide order dated 29.03.2022 u/s 147 r.w.s 144B of the Act has made the addition of Rs.10,62,665/- on account of entry from bogus/paper/shell companies. The Assessee, being aggrieved, challenged the said addition before the Ld. Commissioner, however, in spite of affording four opportunities the

The Assessee being aggrieved is in appeal before us. We have given thoughtful considerations to the peculiar facts and circumstances of the case. We observe that both the orders passed by the authorities below are ex-parte. The Assessee has claimed that the notices were issued by the AO during the corona/Covid-19 period and therefore lenient view may be taken, whereas the Assessee failed to demonstrate the plausible reason for not making the compliance before the Ld. Commissioner and therefore the Assessee do not deserve any leniency. However considering the peculiar facts and circumstances in totality as in the absence of reply and relevant documents which the Assessee failed to file, the issue involved in this case remained to be adjudicated its right perspective and proper manner, therefore, for the just decision of the case and for substantial justice, we are inclined to remand the instant case to the file of the AO, as the case remained un- represented during the assessment proceedings as well due to Covid- 19. Consequently, the case is remanded to the file of the AO, however, subject to deposit of Rs.1,000/- in the Revenue Department under “other head”. Suffice to say, the AO shall afford reasonable opportunity of being heard to the Assessee and allow to file the relevant documents in support of his claim. We clarify that in case of subsequent default, the Assessee shall not be entitled for any leniency. Thus, the case is remanded to the file of the AO accordingly.