2025 (6) TMI 1908

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....Appeal Centre, Delhi ["learned CIT(A)"], for the assessment year 2009-10. 2. The present appeal is delayed by 569 days. Along with the present appeal, the assessee has filed an application, which is duly supported by an affidavit, seeking condonation of the delay in filing the present appeal. As per the assessee, the impugned order passed by the learned CIT(A) has still not been received by him from the Income Tax Department, and the copy of the impugned order filed with the present appeal was provided during the proceedings before the Hon'ble High Court in the Writ Petition filed by him. Further, the assessee submitted that he attempted to log in to the Income Tax Portal. However, till date, he has no access to the Income Tax Portal as ....

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.... India, during the year under consideration. In the absence of any response from the assessee pursuant to the notice issued under section 148 of the Act, statutory notices under section 142(1) of the Act and a final show cause notice were also issued to the assessee. However, the same were returned undelivered, and there was no compliance on behalf of the assessee. Accordingly, the Assessing Officer ("AO") proceeded to complete the assessment on a best judgment basis based on the material available on record. Vide order dated 31/03/2015 passed under section 144 read with section 147 of the Act, assessed the total income of the assessee at Rs. 1,19,37,500. 4. The learned CIT(A), vide impugned order, dismissed the appeal filed by the asses....

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.... dated 14/06/2017 filed by the assessee. During the hearing, the assessee also referred to his letter dated 27/10/2021, whereby he prayed the learned CIT(A) to decide his appeal in the absence of the remand report from the AO, since 3 years have elapsed and no remand report has been filed by the AO despite specific direction by the learned CIT(A). 6. Having considered the submissions and perused the aforesaid documents as placed on record by the assessee, it is evident that the learned CIT(A), while passing the impugned order, has not considered any of the submissions as filed by the assessee before migration of the appeal to the National Faceless Appeal Centre. It is further evident from the perusal of the impugned order that there is n....