2024 (10) TMI 1195

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....] ORDER PER G. D. PADMAHSHALI, AM; This appeal of the assessee challenges the DIN & Order No. ITBA/NFAC/S/250/2023-24/1057730966(1) dt. 06/11/2023 passed u/s 250 of the Income-tax Act, 1961 ['the Act' hereinafter] by the National Faceless Appeal Centre, Delhi ['NFAC' hereinafter] which in turn arisen out of order of assessment dt. 23/12/2019 passed u/s 144 of the Act by the Income Tax Officer, ....

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....ssee filed her return of income declaring total income of Rs.10,08,510/- which for the purpose of assessment was turndown as it was not filed within the time limit allowed u/s 142(1) of the Act. In the event of nonproduction of cash book, ledger extracts and reconciliation statements etc., explaining cash trails & balances held as at the opening of demonetisation, the Ld. AO invoking the provision....

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....2023 & 26/06/2023 was put the assessee to notice and called upon to clarify her stand regarding pursuing the pending VSVS or prosecuting the pending appeal on merits by filing cogent evidences in support of grounds raised. However, due to confusion created by erstwhile tax consultant who advised to opt for VSVS in place of prosecuting pending appeal, the appellant could neither pressed evidential ....