2025 (12) TMI 969

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....NT MEMBER For the Assessee : Shri Manish J. Shah, AR For the Revenue : Shri Rameshwar P. Meena, Sr. DR ORDER PER SHRI NARENDRA PRASAD SINHA, AM: This appeal is filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi (in short "the CIT(A)") dated 18.12.2024 for the Assessment Year (A.Y.) 2013-14 in the proceeding under Section 143(3) of the Income....

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....Section 143(3) of the Act on 29.01.2016 at a total income of Rs. 1,67,53,350/-. 3. Aggrieved with the order of the Assessing Officer, the assessee had filed an appeal before the first appellate authority which was decided by the Ld. CIT(A) vide the impugned order and the appeal of the assessee was dismissed. 4. Now the assessee is in second appeal before us. The following grounds have been t....

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.... detailed submissions made by the appellant physically before the Ld. CIT(A)-5, Vadodara along with necessary documents/ evidences and paper book on different dates i.e. 14.09.2018, 06.11.2018, 19.09.2018, 20.02.2020, 24.02.2020 and 18.03.2020 during the course of appeal proceedings before him. 4. Without prejudice to the above, the Ld. CIT (Appeals), NFAC, Delhi has erred in law and in f....

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.... 5. Your appellant craves liberty to add, alter. amend, substitute or withdraw any of the ground(s) of appeal hereinabove contained." 5. Shri Manish J. Shah, Ld. AR of the assessee, submitted that no compliance could be made before the Ld. CIT(A), who had dismissed the appeal of the assessee without examining the merits of the grounds taken before him. The Ld. AR explained that the assessee ha....