2025 (4) TMI 1777

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....Ld. DR ORDER Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2020-21 arises out of an order passed by learned Addl. / Joint Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 30-11-2023 in the matter of an intimation issued by CPC u/s 143(1) on 13-06-2022. At the time of hearing, none appeared for assessee and accordingly, the a....