2025 (9) TMI 705

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....sh Shet, CA For The Revenue : Shri V. Parithivel, JCIT - DR ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 15/07/2024 in respect of the A.Y. 2017-18 on the following grounds of appeal: "1. That the Learned CIT (Appeals) erred on facts and in law in dismissing the appeal on Ex party is opposed t....

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....147 to a related party Company whose name stuck off by ROC. 7. That the learned CIT (Appeals) erred in up holding the addition of Rs. 3,47,566 provision for Gratuity. 8. That the learned CIT(Appeal) ought to have given fair opportunity to the applanate to submit the evidence and written submission before the appellate order is made and having failed to so the impugned order is li....

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....e assessee is in appeal before this Tribunal. 5. At the time of hearing, the Ld.AR submitted that in view of the long gap of 4 years, the notices sent through the email was not brought to the notice of the Director and therefore the assessee was not able to appear before the Ld.CIT(A) and prayed to grant one more opportunity. The Ld.DR relied on the order of the lower authorities and prayed to ....