2025 (8) TMI 1312

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....inst 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/250/2024-25/1068148880(1), dated 30.08.2024 involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). 2. Case called twice. None appears at the assessee's behest. He is accordingly proceed....