2025 (8) TMI 1416

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.... For The Revenue : Ms.Neeju Gupta, Sr.DR ORDER The present appeal has been filed by the assessee against order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Bengaluru under section 250 of the Income Tax Act, 1961 dated 25.01.2024 pertaining to Asst.Year 2012-13. 2. At the outset, after perusing the grounds mentioned in Form No. 36 and the wri....

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....resented during proceedings before both the AO and the CIT(A). The ld. counsel for the assessee contended that the assessee, a woman from a rural background and a non-filer of income tax returns, was unfamiliar with the technicalities of income tax law. The proceedings during the assessment stage were managed by her father, who subsequently passed away, leaving the matter unattended. When the case....

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.... her counsel, Shri Lachhman V. Chawla. The letter indicated that the account in question was not maintained by the assessee, and this fact contradicted the observations of the AO. A copy of the confirmation letter was shared with the Ld.DR, who was instructed to obtain a report from the AO regarding its veracity. The DR requested 15 days to submit the report, and the matter was adjourned to 19.12.....