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TMI Blog2024 (6) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the assessee company was also facing SARFAESI proceedings - HELD THAT:- AO passed assessment order u/s. 144 and before the CIT(Appeals) there was no representation by the assessee. Assessee has submitted that during the assessment proceedings the assessee was facing SARFAESI proceedings and that the notice issued by the CIT(Appeals) was not served on the assessee on its registered email-id with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R Per Laxmi Prasad Sahu, Accountant Member This appeal is against the DIN Order No.ITBA/NFAC/S /250/2022-23/1047608023(1) dated 23.11.2022 of the CIT(Appeals), National Faceless Appeal Centre, Delhi [NFAC] for the AY 2017-18. 2. At the outset, the appeal by the assessee is time barred by 295 days and the assessee has filed petition for condonation of delay and affidavit stating that the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basic iron and steel. The assessee filed return of income on 30.3.2018 declaring a loss of Rs.3,16,96,117. The case was selected for scrutiny and statutory notices were issued to the assessee. During assessment proceedings, the AO issued various notices to the assessee, but the assessee did not respond. Finally show cause notice was issued which also remained unresponded. Accordingly the AO assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee. 8. We have heard both the parties and considered the material on record. The AO passed assessment order u/s. 144 and before the CIT(Appeals) there was no representation by the assessee. The assessee has submitted that during the assessment proceedings the assessee was facing SARFAESI proceedings and that the notice issued by the CIT(Appeals) was not served on the assessee on its regis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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