IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA.No.46/COCH./2023 Assessment Year 2007-2008

For Assessee : -None-

For Revenue : Smt. V. Swarnalatha, Sr. DR Date of Hearing : 20.08.2024 Date of Pronouncement : 22.08.2024 ORDER PER SATBEER SINGH GODARA, J.M.

This assessee’s appeal, for the assessment year 2007-

2008, arise against the CIT(A)-National Faceless Appeal Centre [in short the “NFAC”], Delhi, Delhi’s DIN & Order no.ITBA/NFAC/ S/250/2022-23/1047913715(1), dated 09.12.2022, in proceedings u/sec.154 of the Income Tax Act, 1961 (in short the "Act").

Case called twice. None appears at assessee’s behest.

It is accordingly proceeded ex-parte.

2. It emerges during the course of hearing that the NFAC has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting the assessee’s contentions vide ex-parte order under challenge. Smt. Swarnalatha, Sr. DR could hardly dispute the cli