2025 (5) TMI 1874

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.... The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 7th November, 2024 passed for Assessment Year 2020-21. 2. Briefly stated the facts are that the assessee filed his return of income on 08.01.2021 declaring total income of Rs. 16,68,810/-. The return was processed under....

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.... At the time of hearing, the ld. Counsel for the assessee argued before the Bench that the ld. CIT(Appeals) passed the ex-parte order without going into merit of the case and without giving sufficient opportunity of being heard. Therefore, ld. Counsel pleaded to set aside the order passed by the ld. CIT(Appeals) and remit the matter back to the file of ld. Assessing Officer for deciding it afresh.....

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....udicating the grounds including the rectification order under section 154 have not been uploaded by the assessee and no documentary evidence in support of his claim submitted, the CIT(Appeals) concluded that the assessee is not interested in pursuing the appeal filed and dismissed the appeal ex-parte. Aggrieved by the order of the ld. CIT(Appeals), the assessee has preferred this appeal before the....