“NFAC”

Assessment ProceduresSection 144BSection 144B48,618 judgments

The decision most relied on for NFAC is Tecumseh Products India (P.) Ltd. v. DCIT (174 Taxmann.com 1203), cited in 43 judgments on BharatTax.

Leading authorities on NFAC

Tecumseh Products India (P.) Ltd. v. DCIT

174 Taxmann.com 1203 · 2025 · High Court

citing judgments

Where the National Faceless Assessment Centre (NFAC) and the Joint Assessing Officer (JAO) have concurrent jurisdiction, a notice issued by the JAO under Section 148 of the Income Tax Act is valid, provided no prejudice is caused to the assessee.

Aggarwal v. NFAC

127 Taxmann.com 637 · High Court

citing judgments

Denying a personal hearing when specifically requested, especially after a search and during a pandemic, violates the principles of natural justice. The assessment and appellate proceedings themselves were conducted during the COVID-19 pandemic.

Hire Purchase (P.) Ltd. v. NFAC

128 Taxmann.com 190 · High Court

citing judgments

Failure to grant a personal hearing to an assessee when income is likely to be varied based on submitted evidence violates the principles of natural justice and renders the assessment order invalid.

Prem Brothers Infrastructure LLP v. NFAC

142 Taxmann.com 38 · 2022 · High Court

citing judgments

When initiating penalty proceedings, the Assessing Officer (AO) must specify the limb of the charge, indicating whether the penalty is for concealment of income or furnishing inaccurate particulars. This requirement is essential for valid penalty proceedings.

Vinodkumar Lakshmipathi v. CIT (Appeals) NFAC

145 Taxmann.com 235 · 2022 · ITAT

citing judgments

The ITAT held that failure to file Form 67 by the due date for filing the return of income is not fatal to the claim for foreign tax credit. The appellate authority can condone the delay in filing Form 67.

Alrameez Construction (P.) Ltd. v. NFAC

152 Taxmann.com 382 · 2023 · ITAT

citing judgments

Penalty under Section 270A for under-reporting or mis-reporting of income cannot be sustained if additions are made under Section 56(2)(x) and the penalty notice fails to specify the limb under which proceedings are initiated.

Sanjay Gupta v. CIT

366 ITR 18 · 2014 · High Court

citing judgments

When the quantum of income is remanded to the Assessing Officer, the issue of penalty for undisclosed income should also be remanded to the Assessing Officer.

Saltwater Studio LLP v. NFAC

157 Taxmann.com 749 · 2023 · Reported

citing judgments

A penalty levied for misreporting under section 270A is unsustainable if the Assessing Officer fails to establish how the assessee's case falls within the specific instances of misreporting mentioned in section 270A(9). This requires an application of mind and adherence to the principles of natural justice.

Judgments citing NFAC

Babita Jain, Ambala City vs. Income Tax Officer, Ward -1 Ambala, Ambala Cantt

In the result, appeal of the assessee is allowed as and by way of remand back to the file of Ld

ITA 820/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh30 Jul 2024AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Rohit Goyal, C.AFor Respondent: Shri Mapreet Duggal, JCIT, Sr. DR

Section 142(1)Section 143(2)Section 250Section 253

assessee is in appeal before us and interalia has raised following grounds of appeal before us: 1. That the learned CIT(Appeals)(NFAC) has erred in law and facts and passing an ex-party order without any service of notice of being heard. (Tax effect=Rs.51,20,531/-) 2. That ... learned CIT(Appeals)(NFAC) has erred in law and facts in confirming the order of Assessing Officer in treating the cash deposits of Rs.48,70,000/- as additional business income of assessee. (same as above) 3. That the learned CIT(Appeals)(NFAC) has erred in law and facts

Rajnish Kumar, Kurukshetra vs. Income Tax Officer, Ward-1, Kurukshetra, Aayakar Bhawan, Near Community Hall

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

ITA 686/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh30 Jul 2024AY 2013-14

Bench: This Tribunal In Terms Of Section 253 Of The Income Tax Act, 1961. The Assessee Is Aggrieved By Order No.Itba/Nfac/S/250/2023-24/1057118546(1) Dt. 17/10/2023 Passed By Ld. Cit(A) Which Is Hereinafter Referred To As The “Impugned Order”.

For Appellant: Shri Dhruv Goel, CAFor Respondent: Sh. Dharamvir, JCIT, Sr. DR

Section 143(2)Section 148Section 253

hereinafter referred to as the “Impugned order”. 2. The assessee has raised following grounds of appeal before us: 1. That the learned C1T(A) NFAC Delhi has erred in law and on facts in dismissing the appeal on ex- parte basis without providing adequate opportunity of being heard. 2. That ... learned CIT(A) NFAC Delhi has erred in law and on facts in confirming the additions of Rs. 19,16,520/- made by the assessing officer on account of alleged undisclosed gain from sale of shares. 3. That the learned CIT(A) NFAC has erred in law and on facts

Century Pharmaceuticals Ltd., Vadodara vs. Assessment Unit, Income Tax Department Present Jurisdiction the DCIT, Circle-1(1)(1), Vadodara

ITA 867/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2016-17

Bench: Smt.Annapurna Guptaआयकर अपील सं / Ita No. 867/Ahd/2024 िनधा"रण वष"/Assessment Year: 2016-17 Century Pharmaceuticals Ltd., बनाम Assessment Unit, 406, World Trade Centre, Income Tax Department Vs. Sayajigunj, Vadodara Represented Through Gujarat-390005 Dcit, Circle-1(1)(1), Baroda Pan: Aaacc 7646 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Shri M.J. Shah & Shri Rushin Patel, Ars िनधा"रती की ओर से / Assessee By : Shri Hrishikesh Hemant Patki, Sr Dr ""थ" की ओर से / Revenue By: सुनवाई क" तारीख/Date Of Hearing : 24/07/2024 घोषणा क" तारीख /Date Of Pronouncement: 30/07/2024 आदेश/O R D E R The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short Referred To As “Ld. Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 [In Short Referred To As “The Act”] Dated 26.02.2024, Confirming The Levy Of Penalty Of Rs.1,50,000/- U/S 271B Of The Act, For Delayed Furnishing Of Tax Audit Report As Required U/S 44Ab Of The Act, Pertaining To Assessment Year (Ay) 2016-17. 2. The Grounds Raised By The Assessee Are Descriptive & Argumentative In Nature. I Am, Therefore, Reproducing Only The Highlighted Portion Of The Grounds Of Appeal Which Are As Follows:- “1. On The Facts & On The Facts & In The Circumstances Of Your Appellant’S Case & In Law, The Honorable Cit-Appeals (Nfac) Has Erred In Confirming The Action Of The Ld. Ao Of Invoking Provision Of Section 271B, In Our Case After The Six Years By Violating The Provision Of The Section 275(1) Of The Act.

For Appellant: Shri Hrishikesh Hemant Patki, Sr DR

Section 139(1)Section 250Section 271Section 271BSection 275(1)Section 44A

present appeal has been filed by the assessee against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [in short referred to as “ld. CIT(A)”] under section 250 of the Income Tax Act, 1961 [in short referred to as “the Act”] dated ... facts and on the facts and in the circumstances of your appellant’s case and in law, the Honorable CIT-Appeals (NFAC) has erred in confirming the action of the ld. AO of invoking provision of Section 271B, in our case after the six years by violating the provision

Rashmidevi Pugalia, Ahmedabad vs. The ITO, Ward-3(2)(4), Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 841/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2017-18

Bench: Smt.Annapurna Guptaasstt.Year :2017-18 Rashmidevi Pugalia Ito, Ward-3(2)(4) E-102 Safal Parishar-2 Vs Ahmedabad. South Bopal Ahmedabad 380054 Gujarat. Pan : Afmpp 3106 P (Applicant) (Responent) : Shri Jignesh Parikh, Ar Assessee By : Shri Hrishikesh Hemant Patki, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 24/07/2024 घोषणा क" तारीख /Date Of Pronouncement: 30/07/2024 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Hrishikesh Hemant Patki, Sr.DR

Section 250Section 69A

facts and in the circumstances of the case as well in law, the Ld. National Faceless Appeal Centre, Delhi (hereinafter referred to as 'NFAC') has erred in law and in facts in Passing an Order u/s 250 without giving the adequate opportunity of hearing to the assessee ... facts and in the circumstances of the case as well in law, the NFAC has erred in law and in facts in confirming the Order Passed by Ld AO making addition to the tune of Rs.26,04,838/- u/s 69A. 3. On the facts and in the circumstances

The Salestax Employees Co.Op. Credit Society Limited, Ahmedabad vs. The ACIT, Circle-1(3), Ahmedabad

In the result, appeal of the assessee in ITA no

ITA 612/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2017-18

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Which Has Arisen From The Appellate Order Dated 16-10-2023 In Din

For Appellant: Shri Pradeep G Tulsian, ARFor Respondent: Shri Sanjay Jain, Sr. D.R

Section 143(3)Section 154Section 250Section 253(3)

Page No. 3 The Sales Tax Employees Co.Op. Credit Society ltd. v. ACIT no. 518356300181123 , and the said rectification application was dismissed by NFAC, Delhi vide orders dated 31.05.2024 vide DIN and Order No. ITBA/NFAC/F/154/2024-25/ 1065306849(1). It is stated in the condonation application that the assessee did not file

Premila Dinsha Patel, Vadodara vs. ITO Ward 1(3)(1), Vadodara

In the result, the appeal of the assessee is partly allowed

ITA 301/AHD/2024[2012-2013]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2012-2013

Bench: Smt.Annapurna Guptaasstt.Year :2012-13 Premila Dinsha Patel Ito, Ward-1(3)(1) 49/B, Indrapuri Society Vs Vadodara. Nr. Sangam Char Rasta Harni Road, Vadodara Pan : Aprpp 9913 R (Applicant) (Responent) Assessee By : Shri Sunil Talati, Ar : Shri Hrishikesh Hemant Patki, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 24/07/2024 घोषणा क" तारीख /Date Of Pronouncement: 30/07/2024 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Sunil Talati, AR

Section 234ASection 250

before me, raising the following grounds: The appellant being dissatisfied with the order dated 22.12.2023 duly passed by the learned NATIONAL FACELESS APPEAL CENTRE (NFAC) u/s 250 of the Act, presents this appeal against the said order on the following amongst other grounds: 1. The order passed by the Learned

Dhaval Dilipkumar Thakkar Legal Heir of Late Dilipkumar Amrutlal Thakkar, Kheda vs. The Income Tax Officer, Ward-1 Nadiad Formerly Ward-2, Nadiad

In the result, the appeal filed by the assessee is allowed

ITA 787/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2017-18

Bench: Smt.Annapurna Guptaआयकर अपील सं / Ita No. 787/Ahd/2023 िनधा"रण वष"/Assessment Year: 2017-18 Dhaval Dilipkumar Thakkar, बनाम Income Tax Officer, L/H Of Late Shri Dilipkumar Ward-1, Nadiad Vs. Amrutlal Thakkar, (Formerly Ito, Ward-2, At Narsanda, Gujarat-388120 Nadiad) Pan : Akxpt 6003 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Shri Hemant Suthar, Ar िनधा"रती की ओर से / Assessee By : Shri Hrishikesh Hemant Patki, Sr Dr ""थ" की ओर से / Revenue By: सुनवाई क" तारीख/Date Of Hearing : 24/07/2024 घोषणा क" तारीख /Date Of Pronouncement: 30/07/2024 आदेश/O R D E R The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short Referred To As “Ld. Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 [In Short Referred To As “The Act”] Dated 12.09.2023 Pertaining To Assessment Year (Ay) 2017-18. 2. The Grounds Raised By The Assessee Read As Follows :- “1. The Ld. A.O. Has Erred In Law & In Facts In Issuing Order U/S 143(3) In The Name Of Dead Person. The Notice So Issued Is Illegal/And Invalid In Law. The Order Passed Consequent To Such Illegal/Invalid Notice Is Prayed To Be Quashed. 2. Without Prejudice To The Other Grounds, National Faceless Appeal Centre (Nfac) Has Erred In Law & In Facts In Confirming The Action Of The Ld. A.O. Making Addition Of Cash Deposited Of Rs. 13,00,000/- During Demonetization Period. Thus, The Action Of The Ld. Cit(A) Is Bad In Law & Therefore The Appeal Of The Appellant Be Allowed.”

For Appellant: Shri Hrishikesh Hemant Patki, Sr DR

Section 143(3)Section 159Section 159(2)Section 250

present appeal has been filed by the assessee against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [in short referred to as “ld. CIT(A)”] under section 250 of the Income Tax Act, 1961 [in short referred to as “the Act”] dated ... order passed consequent to such illegal/invalid notice is prayed to be quashed. 2. Without prejudice to the other grounds, National Faceless Appeal Centre (NFAC) has erred in law and in facts in confirming the action of the Ld. A.O. making addition of cash deposited of Rs. 13,00,000/- during

Adani Hazira Port Pvt. Ltd. (Formerly Known As Adani Hazira Port Private Ltd.), Ahmedabad vs. The AO, CPC, Banglore Present Juridiction the DCIT, Circle-1(1)(1), Ahmedabad

In the result the appeal filed by the assessee is hereby allowed

ITA 25/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2019-20

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 139(1)Section 143(1)Section 36(1)(va)Section 80C

income of the assessee and demanded tax thereon. 3. Aggrieved against the same, the assessee filed an appeal before NFAC. Before NFAC, the assessee filed detail submission about National Pension Scheme as follows: “National Pension System (NPS) is a pension cum investment scheme launched by Government of India to provide ... contribution of the employer.” 3.1. The assessee further pleaded similar disallowance made for the earlier assessment year 2018-19 which was deleted by NFAC vide Order No. CIT(A)-1,Ahmedabad/10350/2019-20 dated 19.08.2020, therefore requested to delete the addition made by CPC. However ld. NFAC dismissed the appeal filed

Sohamnagar Co-Operative Housing Society Ltd. Vibhag II, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(6), Ahmedabad

In the result appeal filed by the assessee in ITA No

ITA 177/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2017-18

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Which Has Arisen From The Appellate Order Dated 17-01-2023 In Din & Order No. Itba/Nfac/S/250/2022-23/1048850676(1)

For Appellant: Shri Mohit Balani, A.RFor Respondent: Smt. Trupti Patel, Sr. D.R

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 234Section 250Section 37Section 56Section 57

177/Ahd/2023 A.Y. 2017-18 Page No. 2 Sohamnagar Co-Operative Housing Society Ltd. v. ITO passed by ld. Commissioner of Income-tax(Appeals),NFAC, New Delhi u/s 250 of the Income-tax Act, 1961, which in turn has arisen from the assessment order dated 06-12-2019 passed by learned

Adani Petronet( Dahej) Port Pvt. Ltd., Ahmedabad vs. The AO, Circle-1(1)(1), Ahmedabad

In the result the appeal filed by the assessee is hereby allowed

ITA 343/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2019-20

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 139(1)Section 143(1)Section 36Section 36(1)(va)

Rs.8,19,544/- as the income of the assessee and demanded tax thereon. 3. Aggrieved against the same, the assessee filed an appeal before NFAC. Before NFAC, the assessee filed detailed submission about National Pension Scheme. The assessee further pleaded similar disallowance made for the earlier assessment year ... which was deleted by NFAC vide Order No. CIT(A)-1, Ahmedabad/ 10350/2019-20 dated 19.08.2020, therefore requested to delete the addition made by CPC. However ld. NFAC dismissed the appeal filed by the assessee following Supreme Court Judgment in the case of M/s. Checkmate Services

Latabai Vijay Jadhav, Shahada vs. Asst. Commissioner of Income Tax Dhule Circle, Dhule

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 892/PUN/2024[2016-17]Status: DisposedITAT Pune30 Jul 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Rao

For Appellant: Adjournment application rejected

Section 143(2)Section 246ASection 250(4)Section 250(6)Section 251Section 251(1)(a)Section 68

INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of the National Faceless Appeal Centre, Delhi [‘NFAC’] dated 29.02.2024 for the assessment year 2016-17. 2. Brief facts of the case are that the assessee is an individual engaged in the business

Regal Education Society, Ratnagiri vs. Income Tax Officer (Exemptions), Kolhapur

In the result, three appeals of the assessee in ITA Nos

ITA 697/PUN/2024[2020-21]Status: DisposedITAT Pune30 Jul 2024AY 2020-21

Bench: Shri Satbeer Singh Godara & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.695, 696 & 697/Pun/2024 िनधा"रण वष" / Assessment Years: 2018-19, 2020-21 Regal Education Society, The Income Tax 104, Swami Complex, V Officer(Exemptions), Bazarpeth, Chiplun, Ratnagiri, S Kolhapur. Maharashtra – 415605. Pan: Aabtr5097B Appellant Respondent Assessee By None. Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 30/07/2024 Date Of Pronouncement 30/07/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals), All Dated 04.03.2024 Passed U/Sec.250 Of The Act For A.Y.2018-19 & A.Y.2020-21. The Assessee In Ita No.695/Pun/2024 Has Raised The Following Grounds Of Appeal : 1. On The Facts & Circumstances Of The Case & In Law The Ld. Cit(A) Erred In Dismissing The Appeal Due To Delay In Filing Without Considering The Case On Merits.

Section 10Section 11Section 115BSection 12ASection 250Section 270A

Nos.695, 696 & 697/PUN/2024 Regal Education Society, Ratnagiri [A] 2. On the facts and circumstances of the case and in law the CIT(A), NFAC erred in confirming the action of the AO of denying exemption u/s 11 and consequent lew of penalty u/s 270A, not accepting the alternate contentions

Regal Education Society, Ratnagiri vs. Income Tax Officer (Exemptions), Kolhapur

In the result, three appeals of the assessee in ITA Nos

ITA 696/PUN/2024[2018-19]Status: DisposedITAT Pune30 Jul 2024AY 2018-19

Section 10Section 11Section 115BSection 12ASection 250Section 270A

Regal Education Society, Ratnagiri vs. Income Tax Officer (Exemptions), Kolhapur

In the result, three appeals of the assessee in ITA Nos

ITA 695/PUN/2024[2018-19]Status: DisposedITAT Pune30 Jul 2024AY 2018-19

Section 10Section 11Section 115BSection 12ASection 250Section 270A

Vijay Bhagchand Bafna, Shirpur vs. DCIT, Circle, Dhule

ITA 181/PUN/2024[2015-16]Status: DisposedITAT Pune30 Jul 2024AY 2015-16

Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)

Section 148Section 250Section 271(1)(c)Section 56(2)(vii)

RIPOTE, AM: This is an appeal filed by the assessee i.e. Vijay Bhagchand Bafana against the order of ld.Commissioner of Income Tax(Appeals), [NFAC] u/sec.250 of the Income Tax Act, dated 30.11.2023 for A.Y.2015-16 emanating from the penalty order u/sec.271(1)(c) of the Act, dated 25.03.2019. Vijay Bhagchand Bafna

Ranveer Singh Chhabra, Indore (Mp) vs. ITO-2(4) Indore, Indore (Mp)

Appeal is allowed for statistical purpose

ITA 217/IND/2024[2012-13]Status: DisposedITAT Indore30 Jul 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2012-13 Shri Ranveer Singh Income-Tax Officer, Chhabra, 2(4), 9-10, Adarsh Nagar, Indore. बनाम/ Palsikar Colony, Vs. Gpo, Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Aenpc3827J Assessee By Ms.Ruchira Singhal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 30.07.2024 Date Of Pronouncement 30.07.2024

Section 147

Biyani, A.M.: Feeling aggrieved by appeal-order dated 17.01.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 31.12.2019 passed by learned ITO- 2(4), Indore [“AO”] u/s 147 r.w.s. 143(3) of Income

Ranjeet Singh Pawar, Bhopal vs. Income Tax Officer -5(2), Bhopal

Appeal is allowed for statistical purpose

ITA 216/IND/2024[2011-12]Status: DisposedITAT Indore30 Jul 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2011-12 Ranjeet Singh Pawar, Income-Tax Officer, G-2/119A, Gulmohur 5(2), Colony, Bhopal बनाम/ Trilanga Road, Vs. Bhopal. (Assessee/Appellant) (Revenue/Respondent) Pan: Aawpp1832D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr. Date Of Hearing 30.07.2024 Date Of Pronouncement 30.07.2024

Section 144Section 250(6)

Biyani, A.M.: Feeling aggrieved by appeal-order dated 25.01.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 21.12.2018 passed by learned ITO- 5(2), Bhopal [“AO”] u/s 144 of Income-tax Act, 1961 [“the Act”] for Assessment

Mustafa Ali, Neemuch vs. ITO, Neemuch

In the result, the appeal of the assessee is allowed

ITA 214/IND/2024[2011-12]Status: HeardITAT Indore30 Jul 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimustafa Ali Ito (Through Aun Ali Otiawala Neemuch General Power Of Attorney Hlder) Vs. Neemuch (Appellant / Assessee) (Respondent/ Revenue) Pan: Angpa4533K Assessee By Ms. Nisha Lahoti, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 29.07.2024 Date Of Pronouncement 30.07.2024

Section 144Section 147Section 271(1)(c)

This appeal by assessee is directed against the order dated 17.01.2024 of the Commissioner of Income Tax (Appeal), (National Faceless Appeal Centre (NFAC) Delhi arising from penalty order passed under section 271(1)(c) of the Act for A.Y.2011-12. The assessee has raised following grounds of appeal

Sunita Kalantri, Indore vs. Addl., Jt., Deputy ACIT, NFAC

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

ITA 191/IND/2024[17-18]Status: DisposedITAT Indore30 Jul 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisunita Kalantri Acit Fh-183 Scheme No.54 Nfac Vijay Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Acnpk4945P Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.07.2024 Date Of Pronouncement 30.07.2024

Section 147Section 148Section 69A

TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Sunita Kalantri ACIT FH-183 Scheme No.54 NFAC Vijay Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: ACNPK4945P Assessee by Shri Ashish Goyal & N.D. Patwa, ARs Revenue by Shri Ashish Porwal ... This appeal by assessee is directed against the order dated 21.02.2024 of the Commissioner of Income Tax (Appeal), (National Faceless Appeal Centre (NFAC) Delhi for A.Y.2017-18. The assesse has raised following grounds of appeal: “1.On the facts and circumstances of the case and applicable law, the Learned

Late Manoharasingh Through Legal Heir Shri Suraj Mandloi, Indore vs. ITO 1(1), Indore

Appeal is partly allowed

ITA 110/IND/2024[2017-18]Status: DisposedITAT Indore30 Jul 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2017-18 Late Manoharasingh Income-Tax Officer, (Through Legal Heir Shri 1(1), Suraj Mandloi), Indore. बनाम/ 34, Village Begam Kheri, Vs. P.O.Burana Kheri, Indore. (Assessee/Appellant) (Revenue/Respondent) Pan : Blspm9380B Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.07.2024 Date Of Pronouncement 30.07.2024

Section 115BSection 143(2)Section 143(3)Section 69A

Biyani, A.M.: Feeling aggrieved by appeal-order dated 06.12.2019 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 06.12.2019 passed by learned ITO- 1(1), Indore [“AO”] u/s 143(3) of Income