2025 (11) TMI 545

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....ndent/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'] whereby the NFAC had dismissed the....

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.....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 it filed an appeal before the CI....

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....lure 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 the Assessment Year 2009-2010, b....