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“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
43
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
34
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
34
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
32
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
21
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
14
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
13
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
11
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

Harish S Dasani, Mumbai, Andheri(E) vs. TDS, CPC, Aaykar Bhavan, Sector- Three

In the result, the appeal of the assessee is dismissed, with the above observation

ITA 1036/AHD/2023[AY 2021-22 (FY 2020-21)]Status: DisposedITAT Ahmedabad20 May 2024

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri P.D. Shah, A.RFor Respondent: Shri Ankit Jain, Sr. DR
Section 200(3)Section 234ESection 250

Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 04.10.2023 for Assessment Year 2020-21. 2. The Assessee has taken the following grounds of appeal:- “General 1. erred in levying

Keshavpriya Corp Pvt. Ltd, Ahmedabad vs. The Addl.CIT, TDS, Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 182/AHD/2022[2015-16]Status: DisposedITAT Ahmedabad20 May 2024AY 2015-16

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Ankit Jain, Sr. D.R
Section 143(3)Section 194Section 201Section 201(1)Section 271Section 271C

Assessee against the orders passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide orders dated 15.03.2022 passed for A.Y. 2015-16. Since common facts and issues are involved for both the years under consideration, both appeals ... Income Tax Act, 1961. 4. Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) was not justified in passing the impugned Order without affording an opportunity of personal hearing to the Appellant.” “1. Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) grievously erred

Keshavpriya Corp Pvt. Ltd, Ahmedabad vs. The ITO, Ward-2 TDS, Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 181/AHD/2022[2015-16]Status: DisposedITAT Ahmedabad20 May 2024AY 2015-16

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Ankit Jain, Sr. D.R
Section 143(3)Section 194Section 201Section 201(1)Section 271Section 271C

Assessee against the orders passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide orders dated 15.03.2022 passed for A.Y. 2015-16. Since common facts and issues are involved for both the years under consideration, both appeals ... Income Tax Act, 1961. 4. Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) was not justified in passing the impugned Order without affording an opportunity of personal hearing to the Appellant.” “1. Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) grievously erred

Sunil Ramchandra Naware, Nashik vs. Income Tax Officer, Nashik

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

ITA 99/PUN/2024[2016-17]Status: DisposedITAT Pune20 May 2024AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.99/Pun/2024 िनधा"रण वष" / Assessment Year: 2016-17 Sunil Ramchandra Naware, Vs. Ito, Nashik. Row House No.6, Amrut Pushpa, Ambad Link Road, Uttam Nagar- 422010. Pan : Aappn5706R Appellant Respondent Assessee By : None Revenue By : Shri Sourabh Nayak Date Of Hearing : 29.04.2024 Date Of Pronouncement : 20.05.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 23.11.2022 Passed By Ld Cit(A)/Nfac, Delhi For The Assessment Year 2016-17. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Learned Cit Is Not Justified In Levying Penalty U/S 271(1)(C) Of Rs. 202118/- On The Ground That The Assessee Had Under Reported His Income By Rs. 4,34,830/- In Consequence Of Misreporting Without Appreciating That The Said Levy Of Penalty Was Not Justified In Law. 2. The Learned Cit Failed To Appreciate That Before The A.O., The Assessee Had Duly Explained That Under Reporting Of Income In His Case

For Appellant: NoneFor Respondent: Shri Sourabh Nayak
Section 139(5)Section 143(3)Section 147Section 148Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY

Veena Mokashi Legal Heir of Late Anand Mokashi, Pune vs. Income Tax Officer, Ward 5(2), Pune

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

ITA 340/PUN/2024[2013-14]Status: DisposedITAT Pune20 May 2024AY 2013-14

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Mr. Anup ShahaFor Respondent: Shri Uma Shankar Prasad

ASTHA CHANDRA, JM : The appeal filed by the assessee is directed against the order dated 13.10.2023 of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [“CIT(A)”] pertaining to Assessment Year (“AY”) 2013-14. 2. The assessee has raised the following grounds:- “1. On the facts and the circumstances

Sri Ambica Medical Agenices, Kavali vs. Income Tax Officer, Ward-2, Nellore

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

ITA 135/HYD/2024[2017-18]Status: DisposedITAT Hyderabad20 May 2024AY 2017-18

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No. 135/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18 ) Sri Ambica Medical Vs. Income Tax Officer Agencies, Kavali Ward-2 A.P Nellore Pan: Abwfs4716L (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M Nithin Kumar राज" व "ारा/Revenue By:: Shri Rahul Singhania, Dr सुनवाई की तारीख/Date Of Hearing: 16/05/2024 घोषणा की तारीख/Pronouncement: 20/05/2024 आदेश/Order

For Appellant: Shri M Nithin KumarFor Respondent: : Shri Rahul Singhania, DR
Section 142(1)Section 144

Ambika Medical Agencies (“the assessee”), feeling aggrieved by the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“ld. CIT(A)”), dated 20/12/2023 for the AY 2017-18. 2. The grounds raised by the assessee reads as under : Page

Jai Balajee Security Services Private Limited, Chittoor vs. ACIT, Circle-1(1), Tirupathi

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

ITA 62/HYD/2023[2020-21]Status: DisposedITAT Hyderabad20 May 2024AY 2020-21

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri Sashank Dundu, ARFor Respondent: Shri Shakeer Ahamed, DR
Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)

Security Services Pvt. Ltd., (‘the assessee’), against the order dated 24/11/2022, passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), relating to the assessment year (AY) 2020-21. 2. The grounds raised by the assessee, reads as under

Narendra Balusu, Hyderabad vs. Income Tax Officer, Ward - 14(1), Hyderabad

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

ITA 594/HYD/2023[2021-22]Status: DisposedITAT Hyderabad20 May 2024AY 2021-22

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.594/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) Shri Narendra Balusu, Vs. Income Tax Officer Hyderabad Ward 14(1) Pan:Acxpb4000E Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 08/05/2024 घोषणा की तारीख/Pronouncement: 20/05/2024 आदेश/Order Per Madhusudan Sawdia, A.M This Appeal Is Filed By Shri Narendra Balusu (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”), Dated 31/10/2023 For The Ay 2021- 22. 2. The Grounds Raised By The Assessee Read As Under:

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 142(1)Section 143(2)Section 143(3)Section 54Section 54(2)Section 54ESection 54F

Shri Narendra Balusu (“the assessee”), feeling aggrieved by the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“ld. CIT(A)”), dated 31/10/2023 for the AY 2021- 22. 2. The grounds raised by the assessee read as under: Page

Shri Deepak Kumar Ruia, Kolkata vs. DCIT, Cir. 32(1), Kolkata

In the result, the appeal is allowed

ITA 311/KOL/2024[2016-17]Status: DisposedITAT Kolkata20 May 2024AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(1)Section 143(3)

आदेश Per Rajesh Kumar, AM: This is the appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)”] dated 10.08.2023 for the AY 2016-17. 2. The common issue raised in grounds of appeal ... forwarded to: 1. Appellant- Shri Deepak Kumar Ruia, 5, Sunny Park, Kolkata-700019. 2. Respondent– DCIT, Circle-32(1), Kolkata 3. Ld. CIT(A)-NFAC, Delhi 4. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)By Order

Sapna Agarwal, Darjeeling vs. DCIT, Cir. 1, Jalpaiguri

In the result, both the appeals of the assessee are allowed

ITA 1468/KOL/2023[2013-14]Status: DisposedITAT Kolkata20 May 2024AY 2013-14

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

Section 133(6)Section 143(3)Section 147Section 148Section 148(2)Section 151

Shri Rajesh Kumar, AM Both the appeals filed by the assessee are against the separate orders of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 23.11.2023and 20.11.2023 for AYs 2012-13 and 2013-14 respectively. 2. First we take up ITA No. 1467/Kol/2023. In this appeal ... Sonjoy Sarma) Accountant Member Dated: 20th May, 2024 JD, Sr. PS Copy of the order forwarded to: 1. Appellant– 2. Respondent . 3. CIT(A), NFAC, Delhi 4. CIT, 5. DR, ITAT, Kolkata,By Order

Sapna Agarwal, Siliguri vs. ACIT, Cir. 2, Siliguri

In the result, both the appeals of the assessee are allowed

ITA 1467/KOL/2023[2012-13]Status: DisposedITAT Kolkata20 May 2024AY 2012-13

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

Section 133(6)Section 143(3)Section 147Section 148Section 148(2)Section 151

Shri Rajesh Kumar, AM Both the appeals filed by the assessee are against the separate orders of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 23.11.2023and 20.11.2023 for AYs 2012-13 and 2013-14 respectively. 2. First we take up ITA No. 1467/Kol/2023. In this appeal ... Sonjoy Sarma) Accountant Member Dated: 20th May, 2024 JD, Sr. PS Copy of the order forwarded to: 1. Appellant– 2. Respondent . 3. CIT(A), NFAC, Delhi 4. CIT, 5. DR, ITAT, Kolkata,By Order

Acuity Merchants Pvt. Ltd., Kolkata vs. ITO, Ward-4(3), Kolkata.

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

ITA 1338/KOL/2023[2017-18]Status: DisposedITAT Kolkata20 May 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.1338/Kol/2023 Assessment Year : 2017-18 Acuity Merchants Pvt Ltd.……..…………............…...……………....Appellant Amrita Abasan, Bimalendu Ghosh Sarani, Sonarpur, Kolkata- 700150. [Pan: Aaica4474D] Vs. Ito, Ward-4(3), Kolkata……...............................................…..…..... Respondent Appearances By: Shri S. K. Tulsiyan, Advocate, Appeared On Behalf Of The Appellant. Shri S. Datta, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 07, 2024 Date Of Pronouncing The Order : May 20, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 25.10.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A), Nfac, Delhi Erred In Law In Having Upheld The Addition Of Rs 8.61,73,500/- U/S 68 Of The Act Without Properly Appreciating The Admitted Facts On Record That The Assessee Had Received Loans In The Form Of Shares Only From Various Parties/Creditors Duly Reflected In The Demat Account & Not Any Fund Transacted Either Through Bank Or Cash Book & Hence Such Receipt Of Shares As Loan Did Not Amount To Cash Credit As Envisaged U/S 68 Of The Act.

Section 115BSection 250Section 68

appeal has taken the following grounds of appeal: “1. That on the facts and in the circumstances of the case, the Ld. CIT(A), NFAC, Delhi erred in law in having upheld the addition of Rs 8.61,73,500/- u/s 68 of the Act without properly appreciating the admitted facts

Chathankandath Usha, Kootanad vs. Income Tax Officer, Palakkad

In the result, the assessee’s appeal is partly allowed and partly allowed for statistical purposes

ITA 605/COCH/2023[2012-13]Status: HeardITAT Cochin20 May 2024AY 2012-13

Bench: Shri Sanjay Arora & Shri Soundararajan K.Assessment Year: 2012-13

For Appellant: N O N EFor Respondent: Smt. Jamuna Devi, Sr.D.R
Section 250

Pronouncement : 20.05.2024 O R D E R PER SOUNDARARAJAN K., JUDICIAL MEMBER: This appeal filed by the assessee is against the order of NFAC, Delhi dated 27.06.2023 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”) for the assessment year 2012-13. 2. Brief facts ... assessee filed an appeal before the CIT(A),Thrissur challenging the order of the AO dated 30.03.2015, which was later migrated to the NFAC, and even before the NFAC the assessee did not submit any documents to substantiate her claim. Therefore, the ld. CIT(A)confirmed the disallowance of Rs.9

Krishna Kumar Soni, Ujjain vs. ITO-1(2) Ujjain, Ujjain

In the result, the appeal of the assessee is allowed

ITA 500/IND/2023[2010-11]Status: DisposedITAT Indore20 May 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year:2010-11 Shri Krishna Kumar Soni, Ito, Daak Bangla Road, 1(2), बनाम/ Tarana Ujjain Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Ahcps5349F Assessee By Shri Sharad Jain, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

Section 143(3)Section 271(1)(c)

Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 30th November, 2023, of the Ld. CIT(A), NFAC, Delhi, arising from penalty order u/s 271(1)(c) of the Income-tax Act, 1961, for the assessment year 2010-11. 2. The assessee has raised

Jyoti Goyal, Bhopal vs. DCIT-1(1), Bhopal

Appeal is partly allowed as mentioned above

ITA 380/IND/2023[2012-13]Status: DisposedITAT Indore20 May 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2012-13 Jyoti Goyal, Dcit, 18, Shyamla Hills, 1(1), बनाम/ Bhopal Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Abbpg3493P Assessee By Shri S.S. Deshpande, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.04.2024 Date Of Pronouncement 20.05.2024

Section 143(2)Section 147Section 148Section 2(14)Section 56(2)(vii)Section 69

Biyani, A.M.: Feeling aggrieved by appeal-order dated 22.09.2023 passed by learned Commissioner of Income-Tax (Appeals), NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 30.11.2019 passed by learned DCIT, 1(1), Bhopal [“AO”] u/s 147 r.w.s. 143(3) of Income

Thangarasu Balamurugan, Perungalathur vs. Ncw Corp Ward 22(1) Tbm, Tambaram

The appeal stand allowed for statistical purposes

ITA 591/CHNY/2024[2018-19]Status: DisposedITAT Chennai20 May 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.591/Chny/2024 (िनधा:रणवष: / Assessment Year: 2018-19) Shri Thangarasu Balamurugan Ito/Acit, बनाम/ No.1/5, Lakshmi Narashimhan Street, Non-Corporate Ward-22(1), Srinivasa Nagar, Perungalathur, Tambaram. Vs. Chennai-600 063. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Cahpb-0580-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri M. Abhishek (Fca)- Ld.Ar " थ"कीओरसे/Respondent By : Shri S. Easwar (Jcit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 20-05-2024 घोषणा की तारीख /Date Of Pronouncement : 20-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri M. Abhishek (FCA)- Ld.ARFor Respondent: Shri S. Easwar (JCIT)-Ld. DR
Section 143(3)

assessee for Assessment Year (AY) 2018-19 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 17-01- 2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s 144B

Seerangan Sagadevan, Salem vs. ITO, Ward 1(4)`, Salem

The appeal stand allowed

ITA 586/CHNY/2024[2017-18]Status: DisposedITAT Chennai20 May 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.586/Chny/2024 (िनधा:रणवष: / Assessment Year: 2017-18) Shri Seerangan Sagadevan Ito बनाम/ 121, Nds Nagar, Yerikarai Road, Ward-1(4) Reddiyur, Alagapuram Salem. Vs. Salem-636 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Arkps-1328-L (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : None " थ"कीओरसे/Respondent By : Shri S. Easwar (Jcit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 20-05-2024 घोषणा की तारीख /Date Of Pronouncement : 20-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: NoneFor Respondent: Shri S. Easwar (JCIT)-Ld. DR
Section 143(3)

assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 30-01- 2024 in the matter of an assessment framed by Ld. Assessing Officer

Krishnasamy Bhuvaneswari, Coimbatore vs. ITO, Ncw 4(2), Coimbatore

The appeal stand allowed for statistical purposes

ITA 580/CHNY/2024[2014-15]Status: DisposedITAT Chennai20 May 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.580/Chny/2024 (िनधा:रणवष: / Assessment Year: 2014-15) Smt.Krishnasamy Bhuvaneswari Ito बनाम/ 32/51, Arun Nagar, Tvs Nagar, Non-Corporate Ward-4(2) Edayarpalayam B.O Coimbatore. Vs. Coimbatore North-641 025. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ahypb-5938-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri G. Tarun (Advocate) -Ld.Ar " थ"कीओरसे/Respondent By : Shri S. Easwar(Jcit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 20-05-2024 घोषणा की तारीख /Date Of Pronouncement : 20-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri G. Tarun (Advocate) -Ld.ARFor Respondent: Shri S. Easwar(JCIT)-Ld. DR
Section 143(3)

assessee for Assessment Year (AY) 2014-15 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 05-02- 2024 in the matter of an assessment framed by Ld. Assessing Officer

Kovilpatti Nadar Uravin Murai Sangam, Thoothukudi vs. ACIT, Exemptions, Coimbatore

ITA 579/CHNY/2024[2018-19]Status: DisposedITAT Chennai20 May 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.211/Chny/2024 (िनधा:रणवष: / Assessment Year: 2018-19) & 2. आयकरअपील सं./ Ita No.579/Chny/2024 (िनधा:रणवष: / Assessment Year: 2018-19) Kovilpatti Nadar Uravin Murai Sangam Acit (Exemptions), बनाम/ Pathirakalliamman Koil Street, Coimbatore. Vs. Kovilpatti-628 501. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aaatk-8644-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S.Sridhar (Advocate)- Ld.Ar " थ"कीओरसे/Respondent By : Shri S.Easwar (Jcit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 20-05-2024 घोषणा की तारीख /Date Of Pronouncement : 20-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S.Sridhar (Advocate)- Ld.ARFor Respondent: Shri S.Easwar (JCIT)-Ld. DR
Section 10Section 11Section 12ASection 143(3)Section 154

separate orders of first appellate authority. ITA No.579/Chny/2024 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 14-02-2024 in the matter of an assessment framed

Venkatachalam Nagarajan, Chennai vs. DCIT, Non Corp Circle 22(1), Chennai

The appeal stand allowed for statistical purposes

ITA 574/CHNY/2024[2015-16]Status: DisposedITAT Chennai20 May 2024AY 2015-16

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)

For Appellant: Shri R.Venkata Raman (CA) -Ld.ARFor Respondent: Shri S. Easwar(JCIT)-Ld. DR
Section 147

Aforesaid appeal by assessee arises out of an ex-parte order passed by Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 04-01-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s