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    <title>2026 (6) TMI 874 - ITAT BANGALORE</title>
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    <description>Delay in filing the Tribunal appeal was treated as supported by sufficient cause and condoned because the assessee acted promptly after noticing the appellate order. On the reassessment challenge, the faceless order was held not void or without jurisdiction merely because it was processed through NFAC; the statutory scheme under the reassessment and faceless assessment framework was read as not invalidating the order on that ground. The additions relating to purchase of property and cash deposits were not decided on merits and were remanded to the Assessing Officer for fresh examination after giving the assessee an opportunity to explain the s.</description>
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      <link>https://www.taxtmi.com/caselaws?id=793493</link>
      <description>Delay in filing the Tribunal appeal was treated as supported by sufficient cause and condoned because the assessee acted promptly after noticing the appellate order. On the reassessment challenge, the faceless order was held not void or without jurisdiction merely because it was processed through NFAC; the statutory scheme under the reassessment and faceless assessment framework was read as not invalidating the order on that ground. The additions relating to purchase of property and cash deposits were not decided on merits and were remanded to the Assessing Officer for fresh examination after giving the assessee an opportunity to explain the s.</description>
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