2026 (4) TMI 637

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....t : Shri Uday Kakne Kishanrao, Sr. DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- DELAY CONDONED The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, vide order dated 07.03.2025 relevant to the Assessment Year 2019-20. 2. The assessee has raised the following grounds of a....

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....o respond to the hearing notices due to genuine constraints. 3.0 The learned Commissioner of Income Tax (Appeals), NFAC has erred in law and on facts in confirming the additions made by the Assessing Officer ex-parte in violation of the mandate under section 250(6) of the Act, which requires the Commissioner (Appeals) to dispose of the appeal through a reasoned order on each ground of app....

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....ounds of appeal either before or at the time of hearing of this appeal. 3. Heard the arguments of both the parties and perused the material available on record. 4. It is an undisputed fact that the assessee is a Primary Milk Cooperative Society engaged in collecting milk from its village members and supplying the same to the District Milk Co-operative Society, also known as the District Fede....