2025 (10) TMI 194

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....mt. Leena Lal, Sr. D.R. ORDER PER: INTURI RAMA RAO, AM These appeals filed by the assessee are directed against the orders of the National Faceless Appeal Centre, Delhi [CIT(A)] both dated 08.12.2023 for Assessment Years (AYs) 2012-13 & 2013-14. 2. Brief facts of the case are that the assessee company filed its returns of income for AY 2012-13 on 07.03.2013 declaring a loss of Rs. 14,2....

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....ve since 2018 with huge accumulated losses. There was no full time accountant or staff to looks after the statutory matters. Further, the Managing Director of the appellant company was under treatment for L.B.A (Kadeegraham) from 25.11.2023 to 25.02.2024. An affidavit and medical certificate to this effect were filed along with the petition for condonation of delay. Therefore, it is prayed that th....

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....ere not served upon the appellant. To fortify our view, we would like to make reference to a decision rendered by the Hon'ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship vs. CIT (Exemptions) (2024) 463 ITR 560 (P&H), wherein the Hon'ble High Court after making reference to provisions of 282(1) held that service of notice through ITBA portal is no....