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Judgment
This assessee’s appeal for assessment year 2024-2025, arises against the National Faceless Appeal Centre, (in short “NFAC”) order dated 06.02.2026 passed in case no.ITBA/APL/M/250/2025-26/1085676387(1), involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
It next transpires during the course of hearing with the able assistance coming from Revenue side that the learned Assessing Officer’s assessment order dated 04.04.2025 has accepted the assessee’s returned income of Rs.41,67,140/-. This being the clinching factual position, the tribunal hereby concludes that the assessee could not even be treated as an aggrieved party in an instance of no addition made in his hands. Rejected accordingly.
This assessee’s appeal is dismissed.