2026 (1) TMI 945

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....ndent : None ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal is filed by the Assessee against the appellate order dated 30.07.2025 passed by the Commissioner of Income Tax(A), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as "the Ld. CIT(A)"] relating to the Assessment Year (AY) 2023-24. 2. The assessee has raised the following grounds of appeal: ....

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....rrears of retirement benefit from the services rendered in USA. At the time of hearing, the Ld. AR submitted that the CPC has non-granted relief to the assessee u/s. 89/89A of the Act in respect of retirement benefit. The assessee has not been granted an opportunity to file revised return before 31/12/2023. The Department emailed the assessee regarding defective return, who has not allowed the ass....