2025 (11) TMI 395

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr. G. Baskar, Advocate For the Respondent : Mr. Keerthi Narayanan, JCIT ORDER PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as "the Ld.CIT(A)"), Delhi, dated 12.01.2024 for the Assessment Year (hereinafter referred to as "AY") 2017-18. 2. At the outset, it is n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....otices and therefore, the Ld.AR pleaded for one more opportunity before the Ld.CIT(A). 4. Per contra, the Ld.DR doesn't want us to give one more innings to the assessee. 5. Having heard both the parties and after perusal of the records, we note that the Ld.CIT(A) has passed ex parte order qua assessee, since he found that four (4) notices issued to the assessee hasn't been responded to. So, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... raised by the assessee on merits as contemplated by subsection (6) of section 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The Ld.AR before us has undertaken to file requisite/relevant documents/written submissions along with case laws to substantiate its grounds of appeal before the Ld.CIT(A). The Ld.CIT(A) to pass speaking order in accordance to law after hearing the ....