2026 (4) TMI 1878

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....r the Revenue : Shri. N. Balusamy, JCIT(DR)(ITAT), Bengaluru ORDER Per Balakrishnan S, Accountant Member : These appeals are filed by the assessee against the order of CIT(A) (NFAC, Delhi), vide DIN and Order No. ITBA/NFAC/S/250/2025- 26/1082831787(1) dated 20.11.2025 for Assessment Year 2020-21, arising out of the order passed under section 147 r.w.s. 144 on 30.01.2025 and vide DIN and O....

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.....2023 declaring an income of Rs. 38,46,510/-. The learned AO observed that income has escaped assessment and thereafter proceeded to issue notice under section 148 of the Act after obtaining statutory approval from the competent authorities and various notices under section 142(1), 144 of the Act were duly served. But the assessee failed to respond to any of the notices. The learned AO, on perusal....

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....so filed additional grounds agitating JAO/FAO issue. 5. At the outset, the learned AR submitted that the assessee was undergoing medical treatment and could not appear before the learned CIT(A) to furnish evidences supporting the grounds of appeal. He pleaded that intentional on the part of the assessee but due to medical reasons he could not to appear before the learned CIT(A) or before the le....

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.... dismissed the appeal in limine and has not adjudicated the case on merits as per section 250(6) of the Act. In these circumstances, we are of the considered view that in the interest of natural justice, assessee may be provided one more opportunity before the AO to substantiate the claim made in the return of income. Since the assessee has not given any reasonable cause for not appearing before l....