“national faceless assessment centre”

Baba Shivaji Khawale, Pune vs. Income Tax Officer Ward-8(3), Pune

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoreassessment Year : 2016-17 Baba Shivaji Khawale, 1264, Near Nagraj Body Builder, Chikhali, Pune-411062. Pan: Bqapk3725R. . . . . . . . Appellant V/S The Income Tax Officer, Ward-8(3), Pune. . . . . . . . Respondent Appearances Assessee By : Mr B B Mane Through Mr Ankesh[‘Ld. Ar’] Revenue By : Mr Umashankar Prasad [‘Ld. Dr’] Date Of Conclusive Hearing : 23/07/2024 Date Of Pronouncement : 23/07/2024 Order Per G. D. Padmahshali, Am; The Assessee Is In Appeal Against The Din & Order No. Itba/Nfas/S/250/2023- 24/1062105966(1) Dt. 06/03/2024 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] By The National Faceless Appeal Centre [‘Nfac’ Hereinafter] Passed Which In Turn Confirmed The Order Of Assessment Passed U/S 147 R.W.S. 144 Of The Act By The National Faceless Assessment Centre [‘Neac’ Hereinafter] Anent To Assessment Year 2016-17 [‘Ay’ Hereinafter];

Appeal Centre [‘NFAC’ hereinafter] passed which in turn confirmed the order of assessment passed u/s 147 r.w.s. 144 of the Act by the National Faceless Assessment Centre [‘NeAC’ hereinafter] anent to assessment year 2016-17 [‘AY’ hereinafter]; 2. After preliminary briefing from the Ld. DR, we deem ... appellant. Because of the fact that the appellant was not served with the notices, the Learned Assessing Officer (Ld. AO) of the National Faceless Assessment Centre (NaFAC) Learned Assessing Officer (Ld. AO) erred under circumstances and facts of the case and in law by not providing reasonable opportunity to appellant