KRISH ROAD CARRIERS PRIVATE LIMITED,DELHI vs. ITO,WARD-14(4), DELHI

This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 26.09.2024 for the Assessment Year 2012-13. 2. At the outset of the hearing, ld. AR for the assessee submitted that assessee has filed additional ground of appeal under Rule 11 of the Income Tax (Appellate Tribunal) Rules and it is purely legal issue and the same is 2 reproduced below :- “9. On the facts and circumstances of the case, the order passed by the NFAC is bad and liable to be quashed as the same was initiated by the ld. AO without obtaining the valid approval from the specified authority u/s 151