2025 (6) TMI 885

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....l filed by the assessee against the order dated 09.03.2024, passed by the ld. CIT(A), National Faceless Appeal Centre, (NFAC), Delhi for the Assessment Year 2017-2018. 2. As per the appeal record, it is observed that the appeal is filed belatedly by 34 days. In this regard, the assessee has filed condonation application stating therein sufficient reasons for condonation of delay. Considering th....

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....24.09.2018 without complying to the CBDT Instruction f. No. 225/157/2017/ITA-II dated 23.06.2017 and so the notice issued u/s. 143(2) is not valid as per Provision of Act. 3. For that the appellant reserves the right to adduce any further ground or grounds, if necessary, at or before the hearing of the appeal. 4. Ld. Counsel of the assessee submitted that the above additional ground is....

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....us and we proceed to decide the appeal of the assessee on the above legal ground. 5. We note that the additional ground raised by the assessee is with regard to issuance of notice u/s.143(2) of the Act on 24.09.2018 in violation to CBDT Instruction f.No.225/157/2017/ITA-II dated 23.06.2017. The ld. AR also placed before us the above instruction issued by the Government of India, Ministry of Fin....

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..../2023 PATNA ITAT 2. Shri Rudraprasad Mondal vs. DCIT ITA No.: 702/K/2024 [08.10.2024] Kolkata ITAT 3. Dev Milk Foods Pvt. Ltd. vs. Addl. CIT Spl. R-3,New Delhi Delhi ITAT [ITA No.: 6767/Del/2019] dt. 12.06.2023 4. Sukhdham Infrastructure LLP vs. ITO [ITA No.: 2611/Kol/2019] dt. 23.02.2023 Kolkata ITAT 7. Since the facts and issue involved in the present case are ident....