2025 (7) TMI 36

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.... SONJOY SARMA: This appeal is filed by the assessee against the order dated 27.04.2023 by the National Faceless Appeal Centre (hereinafter referred to as 'CIT(A)'] for the assessment year 2017-18. 2. Brief facts of the case are that the assessee is engaged in the business of postal trading of cement, steel, and other building materials. It filed its return of income for the Assessment Year 2....

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....evying a penalty of Rs. 1,50,000/-. 3. Aggrieved by the above penalty order, the assessee preferred an appeal before the ld. CIT(A), who dismissed the appeal after considering the submissions made by the assessee. 4. During the hearing before the Tribunal, none appeared on behalf of the assessee, and the matter was taken up with the assistance of the departmental representative. 5. We hav....