2025 (9) TMI 100

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....MAR CHOUBEY, JM : The assessee has filed the instant appeal against the order dated 07.08.2024, passed by the ld. CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2017-2018. 2. The appeal of the assessee has been filed belatedly by 216 days. In this regard, the assessee has filed an application along with affidavit for condonation of delay stating therein that due to l....

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....count of cash deposits in the bank accounts of the assessee. Ld.AR further submitted that the ld.CIT(A) dismissed the appeal of the assessee without considering the written submission filed during the course of appellate proceedings. Ld. AR, now, before the Tribunal in addition to the grounds raised in Form 36, has also raised additional ground challenging the invalid notice issued u/s. 143(2) of ....

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....emently supported the orders of the lower authorities and submitted that the assessee was unable to provide the details as called for by the ld.CIT(A) and even the assessee was non-cooperative before the ld.CIT(A). Therefore, ld.CIT-DR prayed that orders of the authorities below deserve to be upheld. 6. Upon hearing the submissions of counsel for the respective parties and perusing the facts of....