Ankur Sharma vs CIT(Appeals), Delhi

PER SUDHIR KUMAR, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order of the National Faceless Appeal Centre Delhi [hereinafter referred to as “Ld. NFAC)”] vide order dated 27-10-2025 pertaining to A.Y. 2023-24, arising out the assessment order dated 17-02-2025 under section 143(3) r.w.s. 144 B of the Income-tax Act, 1961, (in short ‘the Act’).

The brief facts of the case are that the assessee filed the return of income declaring total income at Rs. 7,52,710/-. The Assessing Officer completed the assessment under section 143(3) r.w.s.144 B of the Act assessing the total income of Rs.1,93,61,310/-.

Aggrieved the order of the ld. AO the assessee preferred the appeal before the Ld. NFAC, who vide his order dated 27-10-2025 dismissed the appeal of the assessee. Being aggrieved the order of the Ld. NFAC the assessee is in appeal before the Tribunal.

We have heard the Ld. DR and perused the material available on record. None is present for assessee. We noted from the record that Office has raised the objection regarding the appeal. This, defects were not removed by the assessee.

Since in the instant case the assessee has not removed the defects raised by office within the prescribed time so the appeal of the assessee is dismissed. However, liberty is granted to the assessee to seek revival of the appeal after removing the defects raised by office, if the law provides to do so.

In the result, the appeal of the assessee is dismissed.