2025 (2) TMI 1714

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.... ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee's appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre [in short, the "CIT(A)-NFAC"],Delhi's DIN and order no. ITBA/NFAC/S/250/2023-24/1060429517(1) dated 02.02.2024, involving proceedings under section 144 of the Income-tax Act, 1961 (hereinafter referred ....

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....t while sustaining the impugned addition Ld CIT(Appeals), NFAC, Delhi has also failed to give proper and reasonable opportunity to the appellant thereby violation the principles of natural justice and condition and procedure prescribed under the statute." 4. Learned Sr. DR vehemently submits during the course of hearing that since the assessee has all along been non-cooperative, both the lower ....