2026 (2) TMI 348

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.... ORDER PER DR. MANISH BOARD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2019-20 is directed against the order dated 08.07.2025 framed by National Faceless Appeal Centre, Delhi arising out of Assessment Order dated 02.01.2024 passed u/s. 147 r.w.s.144 r.w.s.144B of the Income Tax Act, 1961. 2. Assessee has raised following grounds of appeal : ....

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.... on these issues of legality of the case at the time of hearing of the case, which may please be allowed. 6. The Appellant craves leave of Your Honors to add/alter/delete any of the above cited grounds on or before the date of hearing of this appeal. 7. The appellant makes a humble request to please grant a personal hearing on the case." 3. At the outset, ld. Counsel for the a....

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....ave been filed by the assessee for carrying out the business activity. 6. We have heard the rival contentions and perused the record placed before us. We notice that the assessee is an individual and based at village named Ule, South Solapur, District Solapur and has claimed to be an Agriculturist and small trader and has purchased cattle feed during the year. Ld. Assessing Officer based on the....

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.... not appear before the Assessing Officer but detailed submissions were filed before CIT(A). We also take note of the Affidavit filed by the assessee on 06.02.2023 where he has stated that he runs a small retail business of purchase and sale of cattle feed since October, 2017 which was ultimately closed in March 2020. It is also stated in the Affidavit that the village having population nor more th....