2025 (4) TMI 2108

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.... the Revenue : Shri Srinivas P., Ld. Sr. D.R. ORDER PER : NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER: This appeal has been preferred by the Assessee against the order dated 10.09.2024, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short 'the Act') for the A.Y....

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.... returned income. However, in the last para No.6 of the impugned order, the Ld. Commissioner treated the appeal filed by the assessee as dismissed for statistical purposes. 5. The Assessee therefore being aggrieved, is in appeal before this court. 6. Heard the parties and perused the material available on record. Admittedly, the Ld. Commissioner considered and accepted the claim of the asses....