2025 (11) TMI 545

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..../Assessee : None For the Respondent/Department : Smt. Leena Lal, Sr. DR ORDER PER RAHUL CHAUDHARY, JUDICIAL MEMBER: 1. The present appeal preferred by the Assessee is directed against the order, dated 29/05/2025, passed by the National Faceless Appeal Centre, Delhi [hereinafter referred to as 'NFAC'] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as 'the Act'] w....

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.... CIT(A) passed the order dated 09.08.2019 without granting any opportunity of personal hearing to the appellant. The appellant was not given a fair chance to present its submissions or clarify its position in person. It is a settled principle that an order passed without providing the assessee a reasonable opportunity to be heard is void in law and liable to be set aside. To seek for justification....

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....271B of the Act on account of failure to get books of accounts audited under Section 44AB of the Act. 6. Being aggrieved, the Assessee instituted the appeal before the NFAC on 08/12/2018. The said appeal was dismissed by NFAC vide, Order dated 29/05/2025. The NFAC noted that an appeal preferred by the Assessee against the Penalty Order, dated 08/06/2017, passed under Section 271B of the Act for....