2025 (6) TMI 1634

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.... For the Respondent : Shri Hemanshu Joshi - Sr. DR. ORDER PER ANIKESH BANERJEE (JM): The Instant appeal of the assessee was filed against the order of the National Faceless Appeal Centre (NFAC), Delhi [in short, 'Ld.CIT(A)] passed under section 250 of the Income Tax Act, 1961 (in short, 'the Act') for A.Y. 2018-19, date of order 18/06/2024. The impugned order emanated from the order of t....

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....he property shown by the assessee amount to Rs. 1,16,21,700/- which was added back under the head, "Income from other sources" to the total income. Further, the addition of Rws.83,00,800/- was confirmed and was added under section 69B of the Act. The aggrieved assessee filed an appeal before the Ld. CIT(A). The Ld.CIT(A) allowed the assessee a reasonable opportunity of hearing, but none was presen....

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....ellate proceedings before the Ld. CIT(A). The assessee has detailed these facts in a sworn affidavit dated 06/06/2025. 5. The Ld. DR argued but did not raise any substantive objection to the explanation provided by the Ld. AR. 6. Upon careful consideration, we find that the assessee had reasonable cause for her non-appearance before the Ld. CIT(A). The assessee had bona fide relied on her Ch....