2024 (10) TMI 1195

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..... mination of income - as submitted due to confusion created by erstwhile tax consultant who advised to opt for VSVS in place of prosecuting pending appeal, the appellant could neither pressed evidential documents filed by her in support of grounds raised nor could communicate her choice to continue VSVS - HELD THAT:- The burden of proof that the SBN deposited into bank account do not represent the .....

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..... s Vibha Gulabani [ Ld. AR ] For the Revenue : Mr Arvind Desai [ Ld. DR ] ORDER PER G. D. PADMAHSHALI, AM; This appeal of the assessee challenges the DIN Order No. ITBA/NFAC/S/250/2023-24/1057730966(1) dt. 06/11/2023 passed u/s 250 of the Income-tax Act, 1961 [ the Act hereinafter] by the National Faceless Appeal Centre, Delhi [ NFAC hereinafter] which in turn arisen out of order of assessment dt. .....

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..... return of income by 31/03/2018. In response thereto the assessee filed her return of income declaring total income of ₹10,08,510/- which for the purpose of assessment was turndown as it was not filed within the time limit allowed u/s 142(1) of the Act. In the event of nonproduction of cash book, ledger extracts and reconciliation statements etc., explaining cash trails balances held as at t .....

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..... d unpaid. In the event the Ld. NFAC vide letters dt. 19/05/2023 26/06/2023 was put the assessee to notice and called upon to clarify her stand regarding pursuing the pending VSVS or prosecuting the pending appeal on merits by filing cogent evidences in support of grounds raised. However, due to confusion created by erstwhile tax consultant who advised to opt for VSVS in place of prosecuting pendin .....

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..... ding the appellant s written submissions Ld. NFAC dismissed the appeal ex-parte. Having considered the facts of the case holistically, in the larger interest of justice, we deem it to grant one more opportunity to the assessee by remitting the file to the Ld. NFAC for de-novo adjudication decide the issue in accordance with law on merits in three effective hearings and pass a speaking order in ter .....

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