M/S. MANGALORE MINERALS PRIVATE LIMITED,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(1), MANGALURU

This appeal is filed by the assessee against the ex parte DIN & Order No.ITBA/NFAC/S/250/2023-24/1057852281(1) dated 09.11.2023 of the CIT(Appeals), National Faceless Appeal Centre, Delhi [NFAC], for the AY 2017-18 confirming the order of the AO.

On going through the order of the CIT(Appeals), we note that the CIT(Appeals) issued various notices, but the assessee did not respond to any of the notices. The ld. AR submitted that the notices issued by the CIT(Appeals) was not received by the assessee. The assessee was also suffering from severe low back pain with sciatica and advised bed rest from 31.08.2023 for 3 months (medical certificate filed on record). Hence the assessee could not respond to the notice of the CIT(Appeals) before passing the impugned order. The assessee appeared before the AO and submitted details as called for, but the AO did not accept the submissions of the assessee and assessed income at Rs.8,80,21,234 whereas returned income was filed on 09.03.2018 at Rs.4,82,84,214. She requested for another chance before the CIT(Appeals) and undertook to produce all necessary evidence to substantiate the claim of the assessee.

The ld. DR objected to the request of the ld. AR and submitted that the CIT(Appeals) issued various notices but the assessee ignored the same.

Considering the rival submissions, we note that the CIT(Appeals) issued various notices, however the assessee did not respond to any of the notices. The assessee appeared and filed details before the AO, however the AO has not accepted the submissions of the assessee. Considering the request of the ld. AR, in the interest of justice, we restore the appeal to the file of the CIT(Appeals) for fresh decision as per law after reasonable opportunity of being heard to the assessee. The assessee is directed to intimate the correct email-id and communication address, mobile no., etc. to the department and produce all the documents necessary to substantiate its claim and not seek unnecessary adjournment for early disposal of the case.

In the result, the appeal by the assessee is allowed for statistical purposes.