2025 (11) TMI 449

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....NFAC dt.20.03.2025 is bad in law, in as much as the appellate authority merely passed an order by mentioning particulars of some other case, which clearly shows non application of mind. 2. That the Ld. Commissioner of Income-Tax (Appeals)/NFAC ought to have noticed that in the written submissions as well as arguments advanced through video conferencing addition was challenged on the ground of arbitrariness and non-application of mind, whereas NFAC erred in assuming that the Appellant opted for VSV scheme, which is factually incorrect and thus the dismissal of the Appeal on the assumption that Appellant opted for VSV scheme is factually incorrect and liable to be quashed/set-aside. 3. The Ld. Commissioner of Income-tax (App....

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....act that the assessee never opted for Direct Tax VSVS 2024 and no such submissions were made before the learned CIT (A) as recorded in the impugned order. He has referred to the reply filed by the assessee to the notice issued by the assessee placed at page No.21 of the paper book and acknowledgement of uploading the reply dated 03/04/2024 and submitted that the assessee has filed written submissions as well as the documents for the consideration of the learned CIT (A). However, the appeal of the assessee was dismissed as withdrawn which is based on incorrect facts. Thus, the learned Counsel for the assessee has submitted that the impugned order of the learned CIT (A) be set aside and since the Assessing Officer has also passed the impugned....

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....see has filed the reply to the notice issued by the learned CIT (A) vide acknowledgement dated 03/04/2024. In the said reply, the assessee has furnished the written submission along with ITR and audited financial statement as well as Form-26AS along with Bank Account statements and other records. Thus, the assessee has not made any request for withdrawal of the appeal before the learned CIT (A). We further note that in the impugned order, the learned CIT (A) has given the details of the assessment order dated 29/09/2021 in para No.1 as under: "The present appeal arises from the order passed u/s 147 r.w.s 144B dated 29.09.2021 of the Income Tax Act ('the Act') by NATIONAL FACELESS ASSESSMENT CENTRE, DELHI for the A.Y. 2010-11. The a....