2025 (9) TMI 1426

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....AMARJIT SINGH, AM: This appeal of the assessee for the assessment year 2012-13 is directed against the order dated 19.12.2023 passed by the ld. Commissioner of Income-tax (Appeal), Addl/JCIT(A)-12, Delhi. The assessee has raised the following ground of appeal: "In the facts and circumstances of the case and in law the learned Commissioner of Income Tax (Appeals) has erred in adding Rs.....

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....e has not made any compliance during the course of assessment proceedings, therefore, the assessing officer has passed ex-parte order u/s 144 of the Act and disallowed the whole amount of deduction claimed under Chapter VIA to the amount of Rs. 2,55,909/-. 4. The assessee filed appeal before the ld. CIT(A). The ld. CIT(A) noticed that assessee was an employee of Municipal Corporation of Greater....