2024 (11) TMI 1100

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..... sessee's appeal for assessment year 2022-23 arises against National Faceless Appeal Centre (NFAC), Delhi's DIN and order no. ITBA/APL/S/250/2023-24/1058355572(1), dated 30.11.2023, in case no. NFAC/2021-22/10245385 in proceedings u/s 250 of the Income-tax Act, 1961 ( in short the "Act"). Case called twice. None appears at the assessee's behest. It is accordingly proceeded ex parte. 2. The assess .....

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..... trary, fallacious, unwarranted and illegal must be quashed with directions for appropriate relief." 3. Suffice to say, the substantive issue between the parties herein appears to be that of correctness of learned lower authorities' action in disallowing the assessee section 11 exemption claim on the ground that it had belatedly filed its form 10B audit report dated 22.09.2022 than the due date of .....

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