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2025 Supreme(Online)(ITAT) 5089

INCOME TAX APPELLATE TRIBUNAL (AMRITSAR BENCH)
Udayan Dasgupta, J.M, Manoj Kumar Aggarwal, A.M
Mohammad Saleem Meer – Appellant
Versus
Income Tax Officer, Ward-1 – Respondent


Advocates:
For the Appellant: Sh. Shabir Mir, C.A.
For the Respondent: Sh. Charan Dass, Sr. D. R.

Table of Content
1. initiation of appeal (Para 1)
2. failure to substantiate income sources. (Para 3 , 4)
3. dismissal due to lack of representation. (Para 5 , 6)
4. medical claims affecting absenteeism (Para 7)
5. interest of justice warranting fresh hearing. (Para 8)
6. need for fair hearing (Para 9)

Per Udayan Dasgupta, J.M.:

This appeal is filed by the assessee against the order of ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated 27.11.2024 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the AO, NFAC, Delhi dated 24.05.2023 passed u/s 147/144B of the I.T. Act, 1961.

2. Grounds of appeal taken by the assessee in Form No. 36 are as follows:

“1. That the Ld. CIT(A) has erred in law and facts by confirming the additions made by the AO to the total income of the appellant. This is bad in law and needs to be reversed.

2. The ld. CIT(A) has erred in law and facts by dismissing the appeal. This is against the law and the order passed by the CIT(A) relooked into.

3. That the appellant reserves the right to add, alter, amend, modify and delete any ground of appeal.”

3. Brief facts emerging from the record are that the assessee is engaged in the business

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