2025 (3) TMI 1823

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.... the Revenue : Sh. Sahi l Kumar Bansal, Sr. DR ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeals) National Faceless Appeal Centre, 'NFAC' for short]- Delhi dated 08/09/2023 for the Assessment Year 2012-13. 2. The grounds of Appeal are as under:- "1. That having regard to the facts and circu....

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....tion of registrar of companies, is bad in law. 4. That having regard to the facts and circumstances of the case Ld. CIT(A) has erred in law and on facts in confirming the assessment order and without jurisdiction and without independent application of mind, without cross examination of facts. 5. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred i....

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....ly holding income is bad in law. 9. That on facts and circumstances the Ld. CIT(A) has erred in confirming addition of Rs. 89,800/- on account of cash deposit in bank account, wrongly holding that the source of credit entries remained unexplained." 3. Brief facts of the case are that, the Assessee has not filed the return of income for Assessment Year 2012-13. An assessment order came ....

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...., sought for allowing the application. 5. Per contra, the Ld. Departmental Representative vehemently opposed to allow the additional evidence in this belated stage, thus sought for dismissal of the Appeal. 6. We have heard both the parties and perused the material available on record. It is the case of the Assessee that the Assessee could not get opportunity to produce documents mentioned in....