JAY NARAYAN PERIWAL,SURAT vs. INCOME TAX OFFICER, WARD - 2(3)(1), SURAT

Appellant represented by Shri Suresh K Kabra, CA Respondent represented by Shri Vinod Kumar, Sr. DR Date of hearing 04/01/2023 Date of pronouncement 04/01/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (in short, the NFAC)/learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A) dated 16/09/2022 for the Assessment year (AY) 2020-21. The assessee has raised following grounds of appeal: “1. The ld. Faceless CIT(A) has erred on the facts of the case and in law in not discussing the ground No. 2 relating to disallowance u/s 43B of Rs. 1,36,430/- and confirming the same. 2.1 The claim of deduction u/s 43B of Rs. 1,36,430/- may be kindly allowed. 2.2 Personal hearing may be granted. 2.3 Any other relief that your honours may deem fit may be granted.

3. The assessee craves leave to add, amend, modify alter or delete any of the grounds at the time of hearing.”