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TMI Blog2024 (10) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. AR undertakes to appear before the authorities, provided an opportunity is given - HELD THAT:- Since, ex-parte order has been passed by the ld.CIT(A) we deem it fit to restore the appeal back to the file of the ld.CIT(A)-NFAC by relying on the decision Tin Box Company[ 2001 (2) TMI 13 - SUPREME COURT] and direct the ld.CIT(A)-NFAC to denovo frame the order in accordance to law, after prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2018-19, vide order dated 10.05.2024. 2. At the outset, the Ld. Counsel for the assessee stated that the impugned order passed by the ld.CIT(A)-NFAC dated 10.05.2024 was not represented by the assessee. The ld.CIT(A)- NFAC has confirmed the Assessing Officer s order dated 18.03.2021 by dismissing the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30/-. Subsequently, the case was selected for complete scrutiny assessment under CASS and concluded the assessment by making a disallowance of expenditure under 12 heads of expenses to the tune of Rs. 2,41,96,535/-. The ld.CIT(A) due to non-participation of assessee, the order of the AO has been confirmed by dismissing the appeal of the assessee. The plea of the assessee was that the non-appearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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