2025 (6) TMI 310

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....Hemanshu Joshi, Ld. D.R. ORDER PER : NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER: This appeal has been preferred by the Assessee against the order dated 23.12.2024, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short 'the Act') for the A.Y. 2019-20. 2. Both the app....

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....e the ld. Commissioner was constrained to decide the appeal of the assessee by an ex-parte order and ultimately dismissed the appeal of the Assessee in limine and without touching the merits of the case and therefore considering the peculiar circumstances for just and proper decision of case and substantial justice, as the Assessee has claimed that one last and final opportunity may be provided to....