2025 (7) TMI 1734

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....e's appeal for assessment year 2021-22, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-1, Visakhapatnam's DIN and order no. ITBA/APL/S/250/2024-25/1073818616(1), dated 28.02.2025 involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). Case called twice. None appears at the assessee's behest. It is accordingly proceeded ....

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....r, add or modify any or all the grounds of appeal and/or take additional grounds of appeal." 3. A perusal of the assessee's above extracted pleadings indicates that both the learned lower authorities have refused to its section 11 exemption claim for the sole reason of belated filing of tax audit report Form 10B, on or before the due date of filing of section 139(1) return. The Revenue's case ac....