2026 (8) TMI 1162

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....t : Ms. Harpreet Kaur Hansra, Sr. DR ORDER PER VIMAL KUMAR, JM: The appeal filed by the assessee is against order dated 09.01.2025 of Learned Commissioner of Income Tax (Appeals) (hereinafter referred to as 'The CIT(A)') u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') arising out of assessment order dated 21.03.2023 of Ld. Assessing Officer/Assessment Unit (her....

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.... are as under: Type of notice/communication Date of notice/communication Date of compliance given Response of the assessee received/ not received Date of response, if received Response type(full/Part/adjournment Remarks, if any Notice u/s. 14.10.2022 31.10.20 Not - - Not complied 142(1) of the Act   22 received     &nbsp....

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....ount of interest income. 5. Against the order dated 21.03.2023 of ld. AO assessee filed appeal before the ld. CIT(A) which was dismissed vide order dated 09.01.2025. 6. Being aggrieved the appellant assessee preferred present appeal on following grounds; "Ground No. 01 Ld. CIT(A) has erred in law and facts of the case in issuing notices to an incorrect/wrong e-mail address ....

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.... appellant assessee submitted that due to furnish of wrong email assessee could not comply with several notices during assessment proceedings and could not attend to the appellate proceedings. So, the matter may be restore to the file of ld. AO. 8. Ld. Departmental Representative had no objection. 9. From examination of record in light of aforesaid rival contention it is crystal clear that l....