“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

Anish Rajnikant Shah, Ahmedabad, Gujarat vs. Income Tax Officer, Ahmedabad, Gujarat

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

ITA 200/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Ramit Kochar (Accountant Member)

For Appellant: Shri Amit Raj, CAFor Respondent: Shri Sanjay Jain, Sr. D.R

Section 115BSection 139Section 142(1)Section 143(3)Section 147Section 148Section 250Section 44ASection 68

Appellate Tribunal, Ahmedabad Bench, Ahmedabad which has arisen from the appellate order dated 09-01-2024 passed by ld. Commissioner of Income Tax(Appeals),NFAC, Delhi passed I.T.A No. 200/Ahd/2024 A.Y. 2011-12 Page No. 2 Anish Rajnikant Shah v. ITO u/s. 250 of the Income-tax Act, 1961 (vide

Income Tax Officer, Ward-1(3)(1), Ahmedabad vs. Rajeshkumar Theophilbhai Christie, Ahmedabad

In the result, appeal preferred by the Revenue is allowed for statistical purposes

ITA 965/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 965/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2017-18) िनधा"रण वष" िनधा"रण वष" Income Tax Officer Rajeshkumar बनाम बनाम/ बनाम बनाम Ward – 1(3)(1), Theophilbhai Christie Vs. Ahmedabad F-1, Delhiwala Block, Gayakwad Haveli, Raikhad, Ahmedabad, Gujarat, 380001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Akapc0179L (Appellant) .. (Respondent) Dr. Darsi Suman Ratnam, Cit.Dr अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : None 16/07/2024 Date Of Hearing Date Of Pronouncement 25/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Revenue Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 13.10.2023 For The Assessment Year 2017-18. 2. The Brief Facts Of The Case Are That An Information Was Received That The Assessee Had Deposited Cash Of Rs.12,82,000/- In Development Credit Bank Ltd., Vejalpur, Ahmedabad During

For Respondent: None

Section 133(6)Section 142(1)Section 144Section 69A

SHRI NARENDRA PRASAD SINHA, AM: This appeal is filed by the Revenue against the order of the National Faceless Appeal Centre (NFAC), Delhi, (in short ‘the CIT(A)’) dated 13.10.2023 for the Assessment Year 2017-18. 2. The brief facts of the case are that an information was received that

Kuntaleshwar Gramin Bigarsheti Sahkari Patsanstha Ltd, Ahmednagar vs. ITO- Ward 5, Ahmednagar

ITA 1022/PUN/2024[2017-18]Status: DisposedITAT Pune25 Jul 2024AY 2017-18

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoreassessment Year : 2017-18 Kuntaleshwar Gramin Bigarsheti Sahakari Patsanstha Ltd. At-Dhandarphal Budruk, Tal.:Sangamner, Dist. Ahmednagar-422605. Pan: Aacak1662K. . . . . . . . Appellant V/S The Income Tax Officer, Ward-5, Ahmednagar. . . . . . . . Respondent Appearances Assessee By : Mr Akash Parakh [‘Ld. Ar’] Revenue By : Mr Umashankar Prasad [‘Ld. Dr’] Date Of Conclusive Hearing : 23/07/2024 Date Of Pronouncement : 25/07/2024 Order Per G. D. Padmahshali, Am; The Assessee Is In Appeal Against The Din & Order No. Itba/Nfas/S/250/2023- 24/1062470203(1) Dt. 12/03/2024 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 Arisen Out Of Order Of Assessment Passed U/S 144 Of The Act By The Income Tax Officer, Ward-5, Ahmednagar [‘Ao’ Hereinafter] Anent To Assessment Year 2017-18 [‘Ay’ Hereinafter];

For Appellant: Mr Akash Parakh [‘Ld. AR’]For Respondent: Mr Umashankar Prasad [‘Ld. DR’]

Section 144Section 250Section 69A

ITBA/NFAS/S/250/2023- 24/1062470203(1) dt. 12/03/2024 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 arisen out of order of assessment passed u/s 144 of the Act by the Income Tax Officer, Ward-5, Ahmednagar ... assessed the total income at ₹41,57,430/-. Aggrieved assessee contested the former addition in an appeal wherein Ld. NFAC granted the substantial relief to the assessee society by restricting the addition to ₹4,74,573/-. 3. Still aggrieved by the order of first appellate authority the assessee came

Shakuntala Barma, Hyderabad vs. Income Tax Officer, Ward-11(2), Hyderabad

In the result, appeal of the assessee is allowed for sta"s"cal purpose

ITA 628/HYD/2024[2017-18]Status: DisposedITAT Hyderabad25 Jul 2024AY 2017-18

Bench: Shri K. Narasimha Chary

For Appellant: Shri Shashank Dundu, advocateFor Respondent: Shri Aravindakshan, DR

25/7/2024 आदेश / ORDER Aggrieved by the order dated 22/4/2024 passed by the learned Commissioner of Income Tax (Appeals)- Na"onal Faceless Appeal Centre (NFAC), Delhi (“Learned CIT(A)”), in the case of Shakuntala Barma (“the assessee”) for the assessment year 2017-18, assessee preferred this appeal. 2. Assessee

Touchalife Foundation India, Hyderabad vs. Income Tax Officer, Exemptions, Ward 1(3), Hyderabad

In the result, appeal of the assessee is allowed

ITA 617/HYD/2024[2022-23]Status: DisposedITAT Hyderabad25 Jul 2024AY 2022-23

Bench: Shri K. Narasimha Charyआ.अपी.सं / Ita No. 617/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2022-23) Touchalife Foundation India Vs. Ito, Exemptions, Hyderabad Ward 1 (3), [Pan No. Aagct 7121A) Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent िनधा"रती "ारा/Assessee By: Advocate Srinarayan Toshniwal राज" व "ारा/Revenue By: Shri Aravindakshan, Dr सुनवाई की तारीख/Date Of Hearing: 10/07/2024 घोषणा की तारीख/Pronouncement On: 25/07/2024

For Appellant: Advocate Srinarayan ToshniwalFor Respondent: Shri Aravindakshan, DR

Section 11Section 11(2)Section 119Section 139(1)Section 143(1)Section 8

25/07/2024 आदेश / ORDER Aggrieved by the order dated 29/04/2024 passed by the learned Commissioner of Income Tax (Appeals)- Na"onal Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Touchalife Founda"on India (“the assessee”) for the assessment year 2022-23, assessee preferred this appeal. 2. Assessee

Sri Vijaya Educational and Cultural Society, Challapalli vs. Income Tax Officer, Ward-1, Machilipatnam

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 258/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam25 Jul 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No.258/Viz/2024 (िनधा"रण वष" / Assessment Year:2017-18 ) Sri Vijaya Educational & Vs. Income Tax Officer, Cultural Society, Vijayawada Ward-1, Road, Challapalli, Krishna Machilipatnam-521001, District – 521126, Andhra Krishna District, Pradesh. Andhra Pradesh. Pan: Aaias6018H (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri K. Siva Ram Kumar, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 22/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R

For Appellant: Sri K. Siva Ram Kumar, ARFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 10Section 142(1)Section 143(2)Section 143(3)Section 4

filed by the assessee is against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)-NFAC”] vide DIN & Order No. ITBA/NFAC/S/250/2023-24/1062248276(1), dated 08/03/2024 2 arising out of the order passed ... passed the order dated 16/12/2019. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A)-NFAC. 5. On appeal, the Ld. CIT(A)-NFAC passed ex-parte order considering the assessee’s no response to the notices issued and dismissed the appeal

Gadiraju Jhansirani, Chinnamiram vs. Income Tax Officer, Ward-2, Bhimavaram

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 253/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam25 Jul 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.253/Viz/2024 (िनधा"रण वष" / Assessment Year : 2014-15) Gadiraju Jhansirani, Vs. Income Tax Officer, Chinnamiram. Ward-2, Pan: Bqjpg8177J Bhimavaram. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. A. Aruna, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 15/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R

For Appellant: Smt. A. Aruna, ARFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 133ASection 142(1)Section 143(2)Section 143(3)Section 148Section 54Section 54F

filed by the assessee is against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)-NFAC”] in DIN & Order No. ITBA/NFAC/S/250/2024-25/1064753680(1), dated 09/05/2024 arising out of the order passed U/s. 143(3) r.w.s 147 of the Income ... dated 27/12/2016. Aggrieved by the order of the Ld. AO and the assessee preferred an appeal before the Ld. CIT(A)-NFAC. 4. On appeal, the Ld. CIT(A)-NFAC, dismissed the appeal of the assessee in-limine and passed ex-parte order by observing as under: “2.4. In response

The Mundlapadu Primary Agricultural Cooperative Credit Society Limited, Mundlapadu Village vs. The Income Tax Officer, Ward-1(3), Vijayawada

In the result, appeal of the assessee is dismissed

ITA 250/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam25 Jul 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.250/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) The Mundlapadu Primary Vs. The Income Tax Officer, Agricultural Cooperative Credit Ward-1(3), Society Limited, Mundlapadu Vijayawada. Village & Post, Penuganchiprolu Mandal, Krishna District, Andhra Pradesh – 521190. Pan: Aacat7977J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. A. Aruna, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 15/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R

For Appellant: Smt. A. Aruna, ARFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 139(1)Section 142(1)Section 144Section 80A(5)Section 80P

filed by the assessee is against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)-NFAC”] vide DIN & Order No. ITBA/NFAC/S/250/2023-24/1063641657(1), dated 29/03/2024 arising out of the order passed U/s. 144 of the Income ... dated 08/12/2019. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A)-NFAC. 5. On appeal, the Ld. CIT(A)-NFAC, considering the submissions and of the assessee and after discussing the relevant provisions of the Act, observed that the assessee

The Federation of Sericulturists and Silk Weavers Cooperative Societies Ltd, Guntur vs. Assiatant Commissioner of Income Tax, Circle-1(1), Guntur

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 220/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam25 Jul 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.220/Viz/2024 (िनधा"रण वष" / Assessment Year : 2014-15) The Federation Of Sericulturists Vs. The Asst. Commissioner Of & Silk Weavers Cooperative Income Tax, Societies Ltd., Guntur. Circle-1(1), Pan: Aacft0220D Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. A. Aruna, Ar ""याथ" क" ओर से / Respondent By : Dr. Satyasai Rath, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 16/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R

For Appellant: Smt. A. Aruna, ARFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 143(3)Section 144B(8)Section 147Section 148

filed by the assessee is against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)-NFAC”] in DIN & Order No. ITBA/NFAC/S/250/2023-24/1062678191(1), dated 15/03/2024 arising out of the order passed U/s. 147 r.w.s 144 of the Income ... dated 29/11/2021. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A)-NFAC. 3. On appeal, the Ld. CIT(A)-NFAC, in the absence of any submissions / documents and also considering that there was no response on behalf of the assessee

Thadela Pakeeru, Visakhapatnam vs. Income Tax Officer, Ward-2(1), Visakhapatnam

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 148/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam25 Jul 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.148/Viz/2024 (िनधा"रण वष" / Assessment Year :2017-18) Thadela Pakeeru, Vs. The Income Tax Officer, Visakhapatnam. Ward-2(1), Pan: Abtpt0911D Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. A. Aruna, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 16/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R

For Appellant: Smt. A. Aruna, ARFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 269SSection 271DSection 273Section 274

filed by the assessee is against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)-NFAC”] in DIN & Order No. ITBA/NFAC/S/250/2023-24/1060992802(1) dated 15/02/2024 arising out of the order passed U/s. 271D of the Income ... vide order dated 05/02/2022. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A)-NFAC. On appeal, the Ld. CIT(A)-NFAC 3 passed ex-parte order and dismissed the appeal of the assessee. Aggrieved by the order

Anuradha Vasireddy, Vijayawada vs. Income Tax Officer, Ward-2(2), Vijayawada

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 113/VIZ/2024[2017-18]Status: HeardITAT Visakhapatnam25 Jul 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.113/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) Anuradha Vasireddy, Vs. Income Tax Officer, 29-26-129, Jadagam Vari Street, Ward-2(2), Suryaraopet, Vijayawada-520002, Vijayawada. Andhra Pradesh. Pan: Acjpv6946M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 22/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 144Section 44ASection 69A

filed by the assessee is against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)-NFAC”] vide DIN & Order No. ITBA/NFAC/S/250/2023-24/1060614032(1), dated 07/02/2024 arising out of the order passed U/s. 143(3) of the Income ... dated 23/12/2019. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A)-NFAC. 3. On appeal, the Ld. CIT(A)-NFAC, passed ex-parte order and dismissed the appeal of the assessee in limine as there was no response on behalf

Pradeep Kumar Sara, Kolkata vs. ACIT, Cir. 9(1), Kolkata

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

ITA 950/KOL/2024[2017-18]Status: DisposedITAT Kolkata25 Jul 2024AY 2017-18

Bench: Dr. Manish Boradi.T.A. No.950/Kol/2024 Assessment Year: 2017-18

Section 143(3)Section 250

passed u/s 250 of the Income Tax Act, 1961 in short the “Act”) by Ld. Commissioner of Income-tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi [in short Ld. “CIT(A)”] dated 23.03.2024 arising out of the assessment order u/s 143(3) of the Act by ACIT, Circle ... Appellant – Shri Pradeep Kumar Saraf, GC-84, Salt lake City, Sector-III, Kolkata-700106. 2. Respondent – ACIT, circle-9(1), Kolkata 3. CIT(A), NFAC, Delhi 4. CIT- 5. Departmental Representative 6. Guard File.By order

M/S Pleasant Vinimay Pvt. Ltd., Kolkata vs. ITO, Ward-6(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 304/KOL/2024[2017-18]Status: DisposedITAT Kolkata25 Jul 2024AY 2017-18

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 142(1)Section 14A

आदेश Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi dated 28.12.2023 for the AY 2017-18. 2. The only issue raised in the various grounds of appeal is against the confirmation of addition ... Vinimay Pvt. Ltd., 6, Lyons Range, Ground Floor, Room No. 1, Kolkata-700001. 2. Respondent – ITO, Ward-6(3), Kolkata 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)By Order

Sneh Lata Saraf, Kolkata vs. ITO, Ward-50(3), Kolkata

In the result, appeal of the assessee is allowed

ITA 297/KOL/2024[2017-18]Status: DisposedITAT Kolkata25 Jul 2024AY 2017-18

Bench: Dr. Manish Boradi.T.A. No.297/Kol/2024 Assessment Year: 2017-18

Section 143(2)Section 143(3)Section 250Section 69A

passed u/s 250 of the Income Tax Act, 1961 in short the “Act”) by Ld. Commissioner of Income-tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi [in short Ld. “CIT(A)”] dated 05.02.2024 arising out of the assessment order u/s 143(3) of the Act by ITO, Ward ... forwarded to: 1. Appellant – Sm. Sneh Lata Saraf, 56, Netaji Subhash Road, Kolkata-700001. 2. Respondent – ITO, Ward-50(3), Kolkata 3. CIT(A), NFAC, Delhi 4. CIT- 5. Departmental Representative 6. Guard File.By order

Soumendra Gupta, Sujapur, Malda vs. ITO, Ward - 3(1), Kolkata

In the result, appeal of the assessee is partly allowed

ITA 1022/KOL/2024[2014-2015]Status: DisposedITAT Kolkata25 Jul 2024AY 2014-2015

Bench: Dr. Manish Boradi.T.A. No.1022/Kol/2024 Assessment Year: 2014-15

Section 143(2)Section 147Section 148Section 250Section 69

passed u/s 250 of the Income Tax Act, 1961 in short the “Act”) by Ld. Commissioner of Income-tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi [in short Ld. “CIT(A)”] dated 24.04.2024 arising out of the assessment order u/s 147 r.w.s. 144B of the Act by AO, Income ... Soumendra Gupta, Vill. Bara Sujapur Remengupta Para, P.O. Sujapur, PS Kaliachak, West Bengal- 732206. 2. Respondent – ITO, Ward-3(1), Kolkata 3. CIT(A), NFAC, Delhi 4. CIT- 5. Departmental Representative 6. Guard File.By order

Splendour Villa Makers Pvt. Ltd., Kolkata vs. ACIT, Cir-12(2), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 734/KOL/2023[2015-16]Status: DisposedITAT Kolkata25 Jul 2024AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 734/Kol/2023 Assessment Year: 2015-2016 Splendour Villa Makers Pvt. Ltd.,……………Appellant Flat-4D, Lansdown Heights, 6, Sarat Bose Road, Bhowanipur, Kolkata-700020 [Pan:Aahcs9726M] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Circle-12(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Miraj D. Shah, A.R., Appeared On Behalf Of The Assessee Shri B.K. Singh, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : June 05, 2024 Date Of Pronouncing The Order : July 25, 2024 O R D E R

Section 115J

instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), 1 Splendour Villa Makers Pvt. Ltd. National Faceless Appeal Centre (NFAC), Delhi dated 26th May, 2023 passed for assessment year 2015-16. 2. The assessee has taken eight grounds of appeal, which are not in consonance ... Income Tax, Circle-12(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 (3) Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi; 10 Splendour Villa Makers Pvt. Ltd. (4) CIT- , Kolkata (5) The Departmental Representative; (6) Guard FileBy order

Ummannoor Rural Co-Op Society, Kollam vs. The ITO Ward 4, Kollam

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay application is dismissed

ITA 299/COCH/2023[2018-19]Status: DisposedITAT Cochin25 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Soundararajan K

For Respondent: Sri.Ilaiyaraja K.S., Senior DR

Section 139(1)Section 143(1)Section 80Section 80HSection 80P

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, Accountant Member & Shri Soundararajan K, Judicial Member

Kerala Agricultural University Co-Op Society, Thrissur vs. ITO Ward 2(1), Thrissur

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

ITA 153/COCH/2023[2015-16]Status: DisposedITAT Cochin25 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Soundararajan K

For Appellant: Sri.Arun Raj S, AdvocateFor Respondent: Sri.Ilaiyaraja K.S., Senior DR

Section 148Section 80P

Pronouncement: 25.07.2024 O R D E R Per Soundararajan K, JM : These two appeals filed by the assessee challenging the orders of the NFAC, Delhi, both dated 27.12.2022, in respect of the assessment years 2014-2015 and 2015-2016. Since identical issue is involved in these appeals, they were heard

Kerala Agricultural University Co-Op Society, Thrissur vs. ITO Ward 2(1), Thrissur

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

ITA 152/COCH/2023[2014-15]Status: DisposedITAT Cochin25 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K

For Appellant: Sri.Arun Raj S, AdvocateFor Respondent: Sri.Ilaiyaraja K.S., Senior DR

Section 148Section 80P

Manoj Kumar Motwani, Betul Mp vs. Assistant Commissioner, Income Tax Department NFAC

Appeal is allowed for statistical purpose

ITA 151/IND/2024[2013-14]Status: DisposedITAT Indore25 Jul 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2013-14 Manoj Kumar Motwani, Acit, Prop. Neelam Store, Nfac, Lally Chowk, Delhi बनाम/ Kothi Bazar, Vs. Betul (Assessee/Appellant) (Revenue/Respondent) Pan: Aaupm8830E Assessee By Shri Rakesh Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2024 Date Of Pronouncement 25.07.2024

Section 139Section 142(1)Section 147Section 148Section 249(4)(b)Section 253(5)Section 69A

BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year:2013-14 Manoj Kumar Motwani, ACIT, Prop. Neelam Store, NFAC, Lally Chowk, Delhi बनाम/ Kothi Bazar, Vs. Betul (Assessee/Appellant) (Revenue/Respondent) PAN: AAUPM8830E Assessee by Shri Rakesh Khandelwal, AR Revenue by Shri Ashish Porwal ... Biyani, A.M.: Feeling aggrieved by appeal-order dated 08.12.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 24.09.2021 passed by learned NFAC, Delhi [“AO”] u/s 147 r.w.s. 144/144B of Income-tax Act, 1961 [“the Act”] for Assessment