LATE REKHA KESHARWANI L/H KUSHAL KESHARWANI,RAKABGANJ, GORAKHPUR vs. INCOME TAX OFFICER, WARD 2(3), GORAKHPUR
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Income Tax Appellate Tribunal, VARANASI BENCH ‘SMC’, VARANASI
Before: SHRI ANADEE NATH MISSHRA
PER ANADEE NATH MISSHRA:A.M.
(A) This appeal has been filed by the assessee against the impugned appellate order of ld. CIT(A)/National Faceless Appeal Centre (NFAC), Delhi dated 11.05.2023 for Assessment Year (AY) 2016-17. The assessee has raised the following grounds of appeal:
“1. Because none of the notices of hearing as claimed to have been issued by the Ld. CIT(A)/NFAC u/s 250 of the IT Act 1961 was neither served physically nor on the email ID provided by the appellant in Form 35, and as such the ex-parte order passed by the Ld. CIT(A) is bad in law, unjustified and against the principle of natural justice and the same deserves to be quashed.
Because the Ld. CIT(A)/NFAC erred in la
The order continues below.
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