2025 (2) TMI 1600

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....rishn Kedia, Sr. DR ORDER PER NARENDER KUMAR CHOUDHRY, JM: This appeal has been preferred by the revenue against the order dated 22.10.2024, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short 'Ld. Commissioner') under section 250 of the Income Tax Act, 1961 (in short 'the Act') for the A.Y. 2018-2019. 2. In this cas....

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....ficer. 4. The assessee being aggrieved challenged the impugned order before this Court and submitted that the assessee did not receive any notice as mentioned by the ld. Commissioner either on email i.e. [email protected] or in any physical mode and, therefore, the Hon'ble Court is requested to afford one opportunity by remanding the case to the file of the ld. Commissioner, may be by impos....

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....n received by the assessee either on the email or in physical mode, offered no plausible explanation, therefore, in our view the Assessee is not entitled for any leniency. However, considering the peculiar facts and circumstances of the case in totality, as the issue involved in this case remained to be adjudicated in its right prospective and proper manner, specifically in the absence of relev....