ASHISH GUPTA,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

ORDER This appeal by the assessee is emanating from the order of the NFAC, Delhi dated 02.12.2021 relating to assessment year 2013-14 on the following grounds:- “

On the facts, and in the circumstances of the case, and in law, the appellant craves to prefer an appeal against order dated 2.12.2021 passed by the CIT(A) from NFAC, u/s. 250 of the Act in pursuance to the appeal filed against the order passed by the DCIT, TDS Circle, Gurgaon u/s. 201(1)/201(1A) of the Act, on the grounds as set out herein:-

1. Ground 1 : Erroneous Dismissal of appeal by CIT(A) from NFAC 1.1 On the facts and in the circumstances of the case and in law, the CIT(A) erred in dismissing the appeal filed on April 30, 2021 against the order passed u/s. 201(1)/201(1A) of the Act, by erroneously considering the matter is settled under the Direct Tax Vivad Se Vishwas Act, 2020. 1.2 The order passed by the CIT(A) is bad in law and deserve to be set aside and fair opportunity to be provided to appellant to present its case.