2024 (10) TMI 1662

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.... For the Assessee : Advocate S Rama Rao For the Revenue : Shri Jeevan Lal Lavidiya, CIT(DR) ORDER PER MADHUSUDAN SAWDIA, A.M.:  This appeal is filed by B. Narayana Das Shyam Sunder Loya Cure Thalassemia Welfare Trust ("the assessee"), feeling aggrieved by the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi ("Ld. CI....

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....lanations/evidence in support of their claim. It is further contended that the Ld. CIT(A) has passed the order without providing proper opportunity. The Ld. AR further submitted that the assessee does not stand to gain by allowing the appeal to be disposed of without any documentary evidence being produced and it is only due to the reasons beyond the control of the assessee, the assessee could not....

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.... light of the submissions made on either side. It could be seen from the orders of the Ld. CIT(A) that in spite of many opportunities given, the assessee failed to produce the explanations/evidence in support of their claim, which resulted in passing the orders without consideration thereof. It is a fact that the assessee does not stand to gain by not producing such documents. Be that as it may, n....