2023 (10) TMI 1608

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....tia, CA For the Revenue : Shri D.K. Mishra, CIT DR ORDER PER BEENA PILLAI, JUDICIAL MEMBER: Present appeal arises out of order dated 16.06.2023 passed by NFAC, New Delhi for A.Y. 2011-12. 2. At the outset, the Ld.AR submitted that the appeal was dismissed without considering the arguments and based on the assessment order. The Ld.AR further submitted that assessee also could not app....

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....R also prayed for liberty to be granted to file all necessary documents / evidences to support the claim. The Ld.DR did not raise much objection to the prayer of the Ld.AR. 4. On perusal of the record, we note that nothing has been filed by the assessee in order to support its contentions before the authorities below. The addition made by the Ld.AO is based on the return of income filed and the....