2025 (7) TMI 109

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ob Abraham & Sri. Ajay V. Anand, Advocates For the Respondent : Sri. Sundarasan S, CIT-DR ORDER PER PRAKASH CHAND YADAV, JM : The present appeal of the assessee is arising from the order of the National Faceless Appeal Centre / learned Commissioner of Income-tax (Appeals) ["CIT(A)" for short] dated 05.11.2024, having DIN & Order No.ITBA/NFAC/S/250/2024- 25/1070108855(1) and relates to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3. Aggrieved with the order of the AO, the assessee preferred an appeal before the CIT(A). Office of the CIT(A) issued three notices to the assessee via ITBA Portal at the registered email id of the assessee-firm. These notices remained un-complied with and hence the CIT(A) dismissed the appeal of the assessee ex parte and affirmed the order of the AO. The CIT(A) also affirmed the jurisdiction o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., the assessee has also raised additional grounds challenging the jurisdiction of the AO u/s.147 r.w.s. 148 of the Act. So far as the challenge to the jurisdiction of the AO by way of additional is concerned, we are of the view that since there was no return of income filed by the assessee, the AO was correct in assuming the jurisdiction over the case of the assessee. So far as the merits of the c....