2025 (3) TMI 1731

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.... For the Revenue : Dr. Sachin Kumar, SR-DR ORDER PER MADHUSUDAN SAWDIA, A.M.: This appeal is filed by Shri Syed Ghiyasuddin ("the assessee"), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi ("Ld. CIT(A)"), dated 30.08.2024 for the A.Y. 2017-18. 2. The brief facts of the case are that, the assessee ....

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....ee was got transferred from that Police Station w.e.f. 19.10.2011 and all the said notices were served after 19.10.2011 only. Further, the assessee was not very acquainted to the electronic process of online proceedings, hence, he could not came to know about the issue of said notices. Accordingly, he could not responded to the said notices. The Ld. AR further submitted that, default was neither w....