“faceless assessment”

Sehkari Vipdan Samiti Maryadit, Narsinghpur vs. Dy Commissioner of Income Tax, Circle 2(1), Jabalpur

In the result, all four appeals are allowed for statistical purposes

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

grossly erred in facts and circumstances of the case to dismiss the appeal without considered the merits of case. 2. That the National Faceless Assessment Unit of Income Tax department has grossly erred in facts and circumstances of the case to assessed income ... grossly erred in facts and circumstances of the case to dismiss the appeal without considered the merits of case. 2. That the National Faceless Assessment Unit of Income Tax department has grossly erred in facts and circumstances of the case to assessed income

Sehkari Vipdan Samiti Maryadit, Narsinghpur vs. Dy Commissioner of Income Tax, Circle 2(1), Jabalpur

In the result, all four appeals are allowed for statistical purposes

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

grossly erred in facts and circumstances of the case to dismiss the appeal without considered the merits of case. 2. That the National Faceless Assessment Unit of Income Tax department has grossly erred in facts and circumstances of the case to assessed income ... grossly erred in facts and circumstances of the case to dismiss the appeal without considered the merits of case. 2. That the National Faceless Assessment Unit of Income Tax department has grossly erred in facts and circumstances of the case to assessed income

Sehkari Vipdan Samiti Maryadit, Narsinghpur vs. Dy Commissioner of Income Tax, Circle 2(1), Jabalpur

In the result, all four appeals are allowed for statistical purposes

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

grossly erred in facts and circumstances of the case to dismiss the appeal without considered the merits of case. 2. That the National Faceless Assessment Unit of Income Tax department has grossly erred in facts and circumstances of the case to assessed income ... grossly erred in facts and circumstances of the case to dismiss the appeal without considered the merits of case. 2. That the National Faceless Assessment Unit of Income Tax department has grossly erred in facts and circumstances of the case to assessed income

Rajendra Singh Bagga, Damoh vs. Asst. Commissioner of Income Tax Circle, Katni

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2017-18 Rajendra Singh Bagga, 15 43, Tandon Vs. National Faceless Assessment Bagicha, College Road, Gayatri Nagar, Centre, Delhi [Jurisdiction Damoh, M.P. Officer-Acit Katni-Circle, Katni Pan:Adgpb8418G (Appellant) (Respondent) Assessee By: Sh. Dhiraj Ghai, Fca Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 20.05.2025 Date Of Pronouncement: 30.06.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Learned Cit(A), Nfac Under Section 250 Of The Income Tax Act Dated 14.10.2024 Whereby Learned Cit(A) Has Dismissed The Appeal Of The Assessee Filed Against The Orders Of The Learned Ao Under Section 147 Read With Section 144 Dated 30.03.2022. The Grounds Of Appeal Are Under:- “1. On The Facts & Circumstances Of The Case, The Ld. Cit(A) Erred In Passing Ex- Party Order Without Providing Adequate Opportunity As Only Three Dates For Hearing Were Fixed & That Too In The Peak Periods Of Filling Of Tax Audits, Income Tax Returns & Accordingly Assessee Was Busy In Filling His Audit Report /Itr & Had Seeked Adjournment Also In This Regard. 2. On The Facts & Circumstances Of The Case, Cit (A) Erred In Confirming Addition Of 6 Lacs Under Section 68, When Ao Himself Admitting In The Assessment Order That The Difference Of 5% 'Was Applicable As Allowable Difference Between Circle Rate & Actual Rate Of Purchase Of Property. Hence Forth The Addition Of Rs 6 Lacs Should Have Been Deleted By Ao.

Mode) BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2017-18 Rajendra Singh Bagga, 15 43, Tandon vs. National Faceless Assessment Bagicha, College Road, Gayatri Nagar, Centre, Delhi [Jurisdiction Damoh, M.P. Officer-ACIT Katni-Circle, Katni PAN:ADGPB8418G (Appellant) (Respondent) Assessee by: Sh. Dhiraj Ghai

Anand Foods, Dhamtari vs. Income Tax Officer, Ward Dhamtari, Dhamtari

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 239/Rpr/2025 (िनधा"रण वष" Assessment Year: 2017-18)

which in turn arises from the assessment order u/s 147 r.w.s. 144 r.w.s. 144B of the Act, dated 29.03.2022, passed by Assessing Officer, National Faceless Assessment Centre, Income Tax Department, Delhi (in short “Ld. AR”). 2 Anand Foods vs. ITO, Ward, Dhamtari 2. The grounds of appeal raised