2026 (3) TMI 464

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..... ORDER PER SUCHITRA KAMBLE, JUDICIAL MEMBER: This is an appeal filed against the order dated 06-03- 2025 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 2017-18. 2. The grounds of appeal are as under:- "1.01. That Learned C. I. T. (Appeal), Gandhinagar has erred in confirming addition made by Learned Assessing Officer of on account of addition in C....

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....s and circumstances of the case. 2.03 Therefore, addition of Rs. 2,50,000/- u/s 68 of The Income Tax Act, 1961 confirmed by Learned C. I. T. (Appeal), Gandhinagar deserves to be deleted. 3.00. The appellant craves leave to add, amend, alter, edit, delete, modify any of the grounds of appeal at the time of or before final hearing of the appeal. Total Tax Effect 3,38,31,30....

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....hearing, none appeared on behalf of the assessee and the assessee's representative filed the adjournment application dated 18-12-2025. But from the perusal of the records, the assessee was categorically informed on 1st Oct, 2025 not to seek further adjournment which was totally ignored by the A.R. from time to time as the assessee's representative has sought adjournment on 11-11-2025, 13-11-2025 a....

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....and is not doubting his genuinenity as well as the creditworthiness. Beside this, the assessee submitted before the CIT(A) that the capital account of the partners, copy of affidavit by 7 partners, their bank statements as well as 7/12, proof of holding, land in support of agricultural income along with copy of return of income in case of 3 partners out of 10 partners for assessment year 2017-18 a....