2025 (11) TMI 396

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....ava, Sr. DR ORDER PER MANISH AGARWAL, AM: This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A) in short] in Appeal No. NFAC/2019-20/10203968 dated 08.12.2023 passed u/s 250 of the Income Tax Act, 1961 (the Act, in short) for Assessment Year 2020-21. 2. At the outset, it is seen t....

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....dings" including "Faceless Proceedings" and E-mails-working on Portal of computers, so assessee was not well conversant from income tax proceedings, therefore, due compliance could not be made before the lower authorities. Under these circumstances, in the interest of justice, one more opportunities is given to the assessee and the matter is remitted back to the file of the AO with direction to de....