2025 (2) TMI 1517

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.... PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short "Ld. CIT(A)"), National Faceless Appeal Centre (in short "NFAC"), Delhi vide order dated 25.10.2023 passed for A.Y. 2017-18. 2. The assessee has taken the following grounds of appeal:- "1. That on the facts and cir....

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.... 2. Your appellant most humbly reserves the right to add, amend, alter or substitute the ground in this appeal on or before the time of hearing." 3. The brief facts of the case are that the assessee is engaged in the business of manufacturing of pharmaceuticals, medicinal chemicals and botanicals products. During the year under consideration, the assessee sold three industrial plots and....

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....dingly, Ld. CIT(A) dismissed the appeal of the assessee. 5. The assessee is in appeal before us against the aforesaid order passed by Ld. CIT(A), dismissing the appeal of the assessee. 6. Before us, the Counsel for the assessee submitted that Ld. CIT(A) had violated the principles of natural justice while dismissing the appeal of the assessee on account of minor delay of 45 days in filing of....