2025 (10) TMI 202

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....ppeal:- "1. The Ld. National Faceless Appeal Centre, Delhi (NFAC) is bad and erroneous in law and/or on facts. 2. The Ld. National Faceless Appeal Centre, Delhi (NFAC) has grievously erred in law and/or on facts in misinterpreting the various facts and documentary evidences and disregarding the various submission made and documentary evidences produced during the course of the assessment Proceedings. 3. The Ld. National Faceless Appeal Centre, Delhi (NFAC) has erred in making an addition of Rs. 27,37,800/- as income of the appellant u/s. 69A of the Income Tax Act. It is submitted that on the facts and circumstances of the case it is totally illegal, incorrect, unjustified and the same be deleted. 4. The L....

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.... 4. In appeal before Ld. CIT(A), he dismissed the appeal of the assessee on account of non-appearance and confirmed the order passed by the Assessing Officer, with the following observations: "It is pertinent to state that to decide this appeal in timely manner several notices/ communications through ITBA portal were sent to the appellant as noted above. Hence, in view of the aforesaid non-compliance of the instant appeal on the part of the appellant, the instant appeal adjudicated and disposed of, as under, ex-parte, primarily on the basis documentation available on record. Further, it is settled law that where the assessee fails to discharge the onus by producing cogent evidence and explanation, the AO would be justif....