2025 (2) TMI 1722

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....nt Represented : Shri Khubchand T. Pandya, Sr. DR ORDER PER: RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER: 1. This appeal by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals), [in short, the ld. CIT(A)] dated 14/07/2022 for the Assessment Year (AY) 2011-12 as per the grounds of appeal on record. 2. At....

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....ay be upheld. 4. We have carefully considered the submissions of the ld. Sr. DR for the revenue and have gone through the orders of the lower authorities. We find that the Assessing Officer completed the assessment under Section 143(3) r.w.s 147 of the Act on 20/12/2018. On appeal before the ld. CIT(A), the assessee was again served with various notices to substantiate the various grounds of ap....

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.... authorities. Under the given facts on record, which cannot be said that such non-compliance was deliberate or malafide on the part of assessee. Considering the facts and circumstances of the case and keeping in view the principles of natural justice, the matter is restored to the file of ld. CIT(A) for deciding the matter afresh. Needless to direct that before passing the order, the ld. CIT(A) sh....