2025 (3) TMI 1751

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....the Respondent : Dr. M.D. Vijay Kumar, JCIT ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 31.05.2024 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2011-12. 2. We find that this appeal is filed with a delay of 122 days. The assessee fi....

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....ter, the Assessing Officer issued notice under section 142(1) r.w.s.129 of the Act, show-cause notice, pre-assessment notice, etc., for which, we find no representation from the assessee before the Assessing Officer, which is reflecting at page 2 of the assessment order. The Assessing Officer, thereby, completed the assessment in the absence of any plausible explanation from the assessee by making....

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....r attention to the impugned order and argued that the method adopted by the Assessing Officer and the ld. CIT(A) are reasonable and no interference is required from this Tribunal in modifying the impugned order. 5. Having heard the ld. AR & the ld. DR and taking into consideration the assessment year 2011-12, which is 14 years old, we do not find force in the argument of the ld. AR for remandin....