2025 (12) TMI 1090

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r AY 2010-11, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as 'ld. JCIT(A)', in short] dated 11.04.2025 against the order of assessment passed u/s 147/143(3) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') dated 27.12.2017 by the Assessing Officer, ITO, Ward-3(5), Mathura Road, Hathras (hereinafter referred to as 'ld. AO')....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch eventually led to have no access to the income tax portal and respond to the electronic communications and comply with the online formalities during the course of appellate proceedings. The assessment order was framed under section 143(3) read with section 147 of the Act on 27-12-2017 determining the total income of the assessee at Rs. 48,64,117/- as against the returned income of Rs. 1,93,040/....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion application. The Learned AR rightly brought to our knowledge that if the rectification application dated 14-01-2024 per se is not pending in the portal, then there was no reason for the Learned CIT(A) to even dispose of the said rectification application vide order under section 154 read with section 250 of the Act dated 11-04-2025. He also placed on record the evidence proving the fact that r....