2025 (9) TMI 1245

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....s appeal by the revenue is directed against the order of the National Faceless Appeal Centre Delhi [hereinafter referred to as "NFAC"] vide order dated 10.07.2024 pertaining to A.Y. 2017-18 arising out the assessment order dated 27-12-2019 u/s.143(3) of the Income-tax Act, 1961, (in short 'the Act'). 2. The revenue raised the following grounds in appeal: 1. Whether on facts and circumstances of....

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....e grounds of appeal on or before the date the appeal finally heard for disposal. 3. The brief facts of the case are that the assessee filed return of income declaring total income of Rs. 5,01,440/- on 16-01-2018 under section 44AD of the Act. The case was selected for complete scrutiny for the reason:- (i) Abnormal increase in cash deposits during demonetization period as compared to demonetiza....

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....arned authorized representative for Department of Revenue submitted that the, without calling the remand report, the Ld. NFAC allowed the appeal. The Ld. NFAC should called out the remand report from the AO. None is present for the assessee. 6. We have heard the Ld. Departmental Representative and perused the material available on record. The Ld. NFAC relied the documents furnished by the assesse....