2025 (3) TMI 1956

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.... Goyal, CA For the Revenue : Shri Vivek Vardhan, Addl. CIT Sr.DR ORDER PER RAJPAL YADAV, VP The assessee is in appeal before the Tribunal against the order of the ld. Commissioner of Income Tax (Appeals) [in short 'the CIT (A)'] dated 16.05.2023 passed for assessment year 2011-12. 2. The grievance of the assessee is that ld. AO has erred in visiting the assessee under Section 272A(1....

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....50,000/- for non compliance of these notices. 4. The impugned order dated 27.09.2022 was challenged before the CIT(A) but the appeal of the assessee was time barred by 172 days. This delay was not condoned by the CIT(A) and appeal of the assessee was dismissed being time barred. 5. With the assistance of ld. Representative, we have gone through the record carefully. We find that assessee was....