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Income Tax Appellate Tribunal, PATNA BENCH, PATNA
O R D E R Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 09.01.2024 for the AY 2017-18.
The assessee has challenged the order of ld. CIT (A) invoking the provisions of Section 249(4)(b) of the Income-tax Act, 1961 (the Act), which is wrong and against the facts on record and dismissing the appeal in liminie.
We also note that the ld. CIT (A) upheld the addition of ₹1,10,15,440/- by invoking provisions of section 249(4)(b) of the Act as made by the ld. AO in an ex-parte proceedings u/s 144 of the Act. So almost before both the authorities the merits were not considered .The ld. Counsel for the assessee prayed that the case could not be
In the result, the appeal of the assesseeis allowed for statistical purposes.
Order pronounced in the open court on 31.12.2024.