2025 (6) TMI 1616

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....i Keerthi Narayanan, JCIT ORDER PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as "the Ld.CIT(A)"), Delhi, dated 09.12.2024 for the Assessment Year (hereinafter referred to as "AY") 2017-18. 2. The main grievance of the assessee is that the Ld.CIT(A) has passed an ex....

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.... at Page No.17 of the Paper Book] and similar acknowledgment of response dated 11.07.2024 is found placed at Page No.19 of the Paper Book. We also note that written submissions had been filed by the assessee before the NFAC, Delhi, dated 11.07.2024 [which is also found placed at Page Nos.21-23 of the Paper Book]. Thus, the assessee has contradicted the findings of the Ld.CIT(A) that assessee faile....