ROOP NARAYAN CHOUDHARY,JAIPUR vs. DCIT,CIRCLE 4, JPR, JAIPUR
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Income Tax Appellate Tribunal, JAIPUR “B” BENCH, JAIPUR
Before: SMT. ANNAPURNA GUPTA & SHRI KULDIP SINGH
PER : KULDIP SINGH, JUDICIAL MEMBER:-
The Appellant, Roop Narayan Choudhary (hereinafter referred to as the ‘assessee’) by filing the present appeal, sought to set aside the impugned order dated 14.12.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the “CIT(A)”] qua assessment year 2012-13 on the grounds inter-alia that:- “1. Under the facts and circumstances of the case the Ld. CIT(A) grossly erred in confirming the invalid and illegal action of the Ld. AO without hearing of assessee appellant hence violation of principle of natural justice and 'audi alteram partem'.
I.T.A No. 863/JPR/2026 Page No 2 R
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