2025 (3) TMI 2008

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....the Revenue : Shri A. Sasikumar, CIT ORDER PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER: This appeal is filed by the assessee against the order bearing DIN & Order No. ITBA/NFAC/S/250/2023-24/1056586224(1) dated 27.09.2023 of the Ld. Commissioner of Income Tax [herein after "CIT(A), National Faceless Appeal Centre [NFAC], Delhi, for the assessment years 2013-14. Through the aforesaid appeal th....

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....hereabouts remain unknown. This unexpected situation left them in a state of disarray and it struggled to locate essential documents and information necessary for filing the appeal in time. Now, they are engaging external consultants to assist them in reconstructing the relevant financial records and compiling the necessary documents for the appeals. All these activities contributed to the delay w....

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....n of come for the AY-2012-13. Based on the information available on records the AO held that more than Rs. 1 lakh has escaped assessment. Accordingly, the case was reopened u/s.147 and notice u/s.148 dated 27.03.2019 was served to the assessee to file the return of income for AY-2012-13. However, the assessee failed to comply with the above notice and did not file its return of income. Accordingly....

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....the orders of lower authorities and requested to send back to file of the AO and assured that full compliance would now be made to the statutory notices of the AO. 6. We have heard the rival submissions in the light of material available on records. It is trite law that no litigant benefits by non-prosecution of its case. We find sufficient force in the pleadings of the assessee as to why it co....