2025 (7) TMI 1837

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....RA, A.M. (A) This appeal vide I.T.A. No.50/Alld/2025 has been filed by the assessee for assessment year 2020-21 against impugned appellate order dated 17/01/2025 (DIN & Order No.ITBA/NFAC/S/250/2024-25/1072291426(1) of Commissioner of Income Tax (Appeals) ["CIT(A)" for short]. In this appeal the assessee has raised the following grounds: "1. Because the order passed by the Ld. CIT(A) is defect....

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....nch with regard to the above additions. 3. Because the authorized representative of the assessee did not file any replies to the assessment questionnaire and the assessee was misled and was totally unaware that no response is being filed to the questions. 4. Because the order appealed against is contrary to the fact, law and principles of natural justice." (B) At the time of hearing, there....

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....2. In this connection, it pertinent to mention that assessee preferred the appeal against the order; passed u/s 147 read with section 144B on 06.09.2022 before ld. CIT(A). However, Ld. CIT(A) NFAC has dismissed the assessee's plea on the quantum issue by passing the order u/s 250 on 12.03.2024 with ITBA No. ITBA/NFAC/S/250/2023-24/1062458429(1) and sustained the addition made by the Assessing ....