9911796707
TMI Blog2025 (5) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... , U.S. JM: This appeal is filed by the Assessee against the order of the CIT(A)/ National Faceless Appeal Centre, ('NFAC' for short) dated 28/02/2024 for the Assessment Year 2013-14. 2. Brief facts of the case are that, the Assessee has not filed return of income for Assessment Year 2013-14. Information was received that the Assessee has made certain transactions of depositing cash in the savin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment order u/s 144 of the Act r.w. Section 144B and 147 of the Act on 29/03/2022. The Assessee preferred an Appeal before the CIT(A). The Ld. CIT(A) vide order dated 28/02/2024, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A) dated 28/02/2024, the Assessee is before this Tribunal. 3. The Ld. Assessee's Representative has restricted his submission only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of income belatedly on 31/05/2021 which has been termed as belated return by the A.O. and ex-parte assessment order has been passed which has been upheld by the Ld. CIT(A).However, it is found that both the A.O. and the Ld. CIT(A) have lost their sight to the CBDT Circular No. 08/2021 dated 30/04/2021, wherein the CBDT has extended last date for filing the return of income in response to Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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