The Girl, the Shovel, and the Evil Eye (2020)

Blurb:
Tsuguto Sumihara is way too nice … or rather, was too nice. He lost his life in a bus accident after being bullied into giving up his seat, and somehow was reincarnated into a mining camp! Not only that, the mine is at the base of an impossibly tall tower. It’s there he meets the ram-horned Rurié, his first friend in this bizarre land. But when she’s bullied, Tsuguto finds that maybe he wasn’t reincarnated without powers after all … and that, if he’s to have a future in this strange new land, Rurié’s just the partner he needs.

Source: www.anisearch.com/manga/53604