2025 (9) TMI 1667

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....ER: INTURI RAMA RAO, AM These appeals filed by the assessee are directed against the orders of the National Faceless Appeal Centre, Delhi [CIT(A)] all dated 26.06.2024 for Assessment Years (AYs) 2022-23 & 2023-24. Since identical facts and issues are involved, these appeals are heard together and disposed of by the common order for the purpose of convenience. 2. For the purpose of brevity th....

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....he CIT(A) dismissed the appeal by holding that levy of late fee as prescribed u/s. 234E of the Act is mandatory. Accordingly, the CIT(A) dismissed the appeal. 4. Being aggrieved, appellant is in appeal before us in the present appeal. 5. When the appeal was called nobody attended despite due service of notice of hearing. Therefore after hearing the learned Sr. DR, I proceeded to dispose the ....