2025 (6) TMI 1766

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....DER PER PRADIP KUMAR CHOUBEY, JM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 13.05.2024 for the AY 2013-14. 02. Brief facts are that the assessee filed return of income on 30.09.2013 declaring total income of Rs 19,69,110/-. The case was selected for scrutiny and order u/s ....

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....ppeared, penalty of Rs. 30,000/- u/s 271(1)(b) of the Act was imposed by an order dated 30.09.2022. Aggrieved, the assessee has preferred this appeal before the ld. CIT (A), who has also dismissed the appeal of the assessee. 03. Being aggrieved and dissatisfied, the assessee preferred the appeal before us. 04. The ld. AR at the very outset submitted that assessee had preferred an appeal agai....

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..../s 143(2) of the Act was issued while framing the assessment order and the ld. CIT (A) passed his order u/s 250 of the Act dated 13.05.2024 at para 7 held as under:- "Considering such facts of the case and position of law, non-issue of notice u/s 143(2) of the Act prior to completion of assessment constituted a fatal error, for which the assessment order suffered patent illegality and des....