2025 (7) TMI 1667

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....eal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's DIN and order no. ITBA/NFAC/S/250/2023-24/10581411208(1), dated 22.11.2023 involving proceedings under section 144 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). Case called twice. None appears at the assessee's best....