2023 (6) TMI 439

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.... Revenue : Shri Kumar Aditya, DR ORDER PER R.K. PANDA, A.M This appeal filed by the assessee is directed against the ex-parte order dated 22/08/2022 of the learned CIT (A)-NFAC Delhi, relating to A.Y.2018-19. 2. Facts of the case, in brief, are that the assessee is an AOP and is engaged in the business of widening and strengthening of the existing National Highway. The assessee filed i....

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....before the Tribunal by raising the following grounds of appeal: "1. The order of the learned Commissioner (Appeals) of Income Tax is against the law, weight of evidence and probabilities of case. 2. The learned Commissioner (A) erred in confirming the order of the Assessing Officer wherein an expenditure of Rs. 1,40,33,411/- is disallowed. 3. The learned Commissioner (A)....

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....hat due to non-receipt of the notice issued by the office of the CIT (A)/ NFAC, there was no compliance before the learned CIT (A) NFAC. He submitted that the notices issued by the CIT (A) NFAC through mail had gone to Spam for which the assessee was not able to see the notices. He accordingly submitted that in the interest of justice, the assessee should be given an opportunity to represent its c....

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....e learned Counsel for the assessee that the notices issued by the learned CIT (A) NFAC through mail went to Spam for which the assessee was not able to see the notices issued by the CIT (A) NFAC for which the case remained unrepresented. It is also his submission that given an opportunity, the assessee is in a position to substantiate his case by filing the requisite details. Considering the total....