2025 (7) TMI 15

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....te For The Revenue : Smt.Samantha Mullamudi, Addl.CIT ORDER PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / NFAC/S/250/2024-25/1070388371(1) dated 15.11.2024 of the Learned Commissioner of Income Tax [herein after "CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2014-15. 2.0 At the outset, ....

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....eturn of income on 04.12.2019 and that the Ld.AO issued notice u/s 143(2) and 142(1) on 11.12.2019. It has been recorded that as there was no response, another show cause notice was issued on 17.12.2019. The Ld. AO proceeded to conclude the assessment vide his order dated 21.12.2019. The non-compliance of the assessee is evident however, it is also seen that the Ld.AO deprived the assessee with a ....

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....essment proceedings. He possess the first right and responsibilities to examine facts of a case before arriving at his decision qua determination of taxable income in a particular case. We have noted with respectful deference the decision of Hon'ble Apex Court in the case of TIN box 249 ITR 216 on the subject matter. The Ld. AO shall give opportunities of being heard to the assessee and it shall b....