2026 (2) TMI 987

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....t : Sh. Akhilesh Yadav, Sr. DR ORDER PER ANUBHAV SHARMA, JM: This appeal preferred by the assessee against the order dated 21.07.2025 of Ld. National Faceless Appeal Centre (NFAC), Delhi, (hereinafter referred to as the First Appellate Authority or 'the ld. FAA' for short) in DIN & Order No: ITBA/NFAC/S/250/2025-26/1078713347(1) arising out of the assessment order dated 15.09.2017 u/s 143....

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....olations of 'having concealed particulars of income or furnishing inaccurate particulars of such income'. 4. We find that the ld. First Appellate Authority, NFAC, has passed an order, which lacks coherence, where in para 4.1 & 4.2 the appeal of the assessee is dismissed for non appearance by relying decision in CIT Vs. BN(1997) 118 taxman.com 451 and in CIT vs. Multiplan India (P.) Ltd. [1991] ....