2025 (4) TMI 605

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....rected against the order of the National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 08.08.2024 for Assessment Year (AY) 2017-18. 2. Brief facts of the case are that the appellant is an individual engaged in the business of dealing in cement, iron & steel and roofing material in the name and style of M/s. Vijay Steels. The return of income for AY 2017-18 was filed on 27.10.2017 declarin....

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....greeing with the submission, proceeded with passing of the order u/s. 154 of the Act vide order dated 02.08.2021 making addition of Rs. 2,76,000/-. 4. Being aggrieved by the rectification order, appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal by passing a cryptic order without adverting to the ground of appeal and the statement of facts and written submissio....