2025 (3) TMI 2229

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....see is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 23.10.2023 for Assessment Year (AY) 2016-17. 2. Brief facts of the case are that the appellant is a non-resident Indian. No regular return of income under the provisions of section 139(1) of the Income Tax Act, 1961 (the Act) was filed for AY 2016-17. However, based on the information available....

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....the action of the AO. 4. Being aggrieved, the appellant is in appeal before the Tribunal in the present appeal. 5. When the appeal was called on nobody appeared on behalf of the assessee despite due service of notice of hearing. Therefore, we proceeded to dispose of the appeal after hearing the learned Sr. DR. 6. From the grounds of appeal filed before this Tribunal, it will be clear that....