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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

Shri Popat Karbhari Bhalerao, Nashik vs. Income Tax Officer, Ward-2(1), Nashik

In the result, appeal of the assessee is allowed

ITA 1324/PUN/2023[2018-19]Status: DisposedITAT Pune26 Mar 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.1323 & 1324/Pun/2023 िनधा"रण वष" / Assessment Year : 2017-18 & 2018-19 Shri Popat Karbhari Bhalerao, The Income Tax Officer, Yeshdei Niwas, Maratha V Ward-2(1), Nashik. Nagar, Near Rajrajeshwari S Mangal Karyalay, Jailroad, Nashik Road, Nashik-422101. Pan: Aaqpb3523N Appellant / Assessee Respondent / Revenue Assessee By Shri Sanket Joshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Cit(A)[Nfac] For A.Y.2017-18 Dated 02.09.2022 Under Section 250 Of The Income Tax Act, 1961, Emanating From Penalty Order Under Section 270A Of The Act, Dated 30.12.2021. The Assessee Raised The Following Grounds Of Appeal :

Section 147Section 24Section 250Section 270ASection 270A(9)Section 270A(9)(e)Section 274Section 9

pronouncement 26/03/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order of ld.CIT(A)[NFAC] for A.Y.2017-18 dated 02.09.2022 under section 250 of the Income Tax Act, 1961, emanating from penalty order under section 270A of the Act, dated

Shri Popat Karbhari Bhalerao, Nashik vs. Income Tax Officer, Ward.2(1), Pune

In the result, appeal of the assessee is allowed

ITA 1323/PUN/2023[2017-18]Status: DisposedITAT Pune26 Mar 2024AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.1323 & 1324/Pun/2023 िनधा"रण वष" / Assessment Year : 2017-18 & 2018-19 Shri Popat Karbhari Bhalerao, The Income Tax Officer, Yeshdei Niwas, Maratha V Ward-2(1), Nashik. Nagar, Near Rajrajeshwari S Mangal Karyalay, Jailroad, Nashik Road, Nashik-422101. Pan: Aaqpb3523N Appellant / Assessee Respondent / Revenue Assessee By Shri Sanket Joshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Cit(A)[Nfac] For A.Y.2017-18 Dated 02.09.2022 Under Section 250 Of The Income Tax Act, 1961, Emanating From Penalty Order Under Section 270A Of The Act, Dated 30.12.2021. The Assessee Raised The Following Grounds Of Appeal :

Section 147Section 24Section 250Section 270ASection 270A(9)Section 270A(9)(e)Section 274Section 9

pronouncement 26/03/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order of ld.CIT(A)[NFAC] for A.Y.2017-18 dated 02.09.2022 under section 250 of the Income Tax Act, 1961, emanating from penalty order under section 270A of the Act, dated

Shivratan Motilalji Rathi HUF, Jalna vs. Income Tax Officer, Jalna

Appeal is allowed for statistical purposes in above terms

ITA 1257/PUN/2023[2009-10]Status: DisposedITAT Pune26 Mar 2024AY 2009-10

Bench: Shri Satbeer Singh Godaraआयकर अपील सं. /Ita No.1257/Pun/2023 "नधा"रण वष" / Assessment Year : 2009-10

For Appellant: NoneFor Respondent: Smt. Neha Deshpande
Section 147

SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2009-10, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/2023-24/1056672312(1), dated 29.09.2023, involving proceedings u/s.147 r.w.s.144 of the Income Tax Act, 1961 (in short “the Act”). Case called twice ... accordingly proceeded ex-parte. 2. It emerges during the course of hearing with the able assistance coming from the Revenue side that the learned NFAC lower appellate order has refused to condone 1943 days delay in filing of the assessee’s appeal. The 2 ITA.No.1257/PUN/2023 Shivratan Motilalji Rathi

Deputy Commissioner of Income Tax Circle-7 Pune, Pune vs. L B Kunjir, Pune

In the result, appeal of the Revenue is dismissed

ITA 1255/PUN/2023[2020-21]Status: DisposedITAT Pune26 Mar 2024AY 2020-21

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1255/Pun/2023 िनधा"रण वष" / Assessment Year : 2020-21 The Deputy Commissioner L B Kunjir, Of Income Tax, V S.No.52/1 Swanand Circle-7, Pune. S Building, Shree Ram Hsg Society, Kharadi, Chandanagar, Pune – 411037. Pan: Aabfl9816E Appellant / Revenue Respondent / Assessee Assessee By Shri Nikhil Pathak – Ar Revenue By Shri R.Y.Balawade – Addl.Cit Date Of Hearing 12/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order

Section 250Section 80Section 80I

RIPOTE, AM: The Revenue filed appeal against order under section 250 of the Income Tax Act, 1961 passed by ld.Commissioner of Income Tax(Appeal)[NFAC] dated 21.09.2023 for A.Y.2020-21 emanating from assessment order dated 19.09.2022 passed under section L B Kunjir [R] 143(3) of the Act. The grounds

Sonal Pralhad Patil, Pune vs. ITO, Jalna

Appeal is allowed for statistical purposes in above terms

ITA 1253/PUN/2023[2018-19]Status: DisposedITAT Pune26 Mar 2024AY 2018-19

Bench: Shri Satbeer Singh Godaraआयकर अपील सं. /Ita No.1253/Pun/2023 "नधा"रण वष" / Assessment Year : 2018-19

For Appellant: NoneFor Respondent: Smt. Neha Deshpande
Section 147

SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2018-19, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/2023-24/1056625569(1), dated 28.09.2023, involving proceedings u/s.147 r.w.s.144 of the Income Tax Act, 1961 (in short “the Act”). Case called twice ... want of payment of amount of advance tax payable. Ms. Deshpande could 2 ITA.No.1253/PUN/2023 Sonal Pralhad Patil hardly dispute that neither the ld. NFAC has given any notice to this effect to the assessee nor there is any specific finding therein about payment of advance tax payable

Balaji Madhavrao Malwade, Panvel vs. Income Tax Officer, Maharashtra

Appeal is allowed in above terms

ITA 1249/PUN/2023[2014-15]Status: DisposedITAT Pune26 Mar 2024AY 2014-15

Bench: Shri Satbeer Singh Godaraआयकर अपील सं. /Ita No.1249/Pun/2023 "नधा"रण वष" / Assessment Year : 2014-15 Balaji Madhavrao Malwade, Income Tax Officer, Tarang, 2Nd Floor, Ward-4, Panvel Plot No.33, Sector 10, Khanda Colony, Vs. New Panvel (West) – 410206 Maharashtra Pan : Acupm4749A (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Smt. Neha Deshpande
Section 147Section 148Section 153ASection 153C

SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2014-15, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/2023-24/1055372984(1), dated 24.08.2023, involving proceedings u/s.147 r.w.s.144 of the Income Tax Act, 1961 (in short “the Act”). Case called twice ... search on 13.07.2016 conducted in case of M/s. India Bulls Housing Finance Limited. It is noticed in this factual backdrop that even the learned NFAC detailed discussion in para 6.1 onwards is fair enough in concluding that “specific evidences has been found in the Search and Seizure operations

Ganeshlal Rameshwardas Agrawa, Bharat Nagar vs. ITO Ward 1 Jalna, Jalna

Appeal is allowed in above terms

ITA 1244/PUN/2023[2010-2011]Status: DisposedITAT Pune26 Mar 2024AY 2010-2011

Bench: Shri Satbeer Singh Godaraआयकर अपील सं. /Ita No.1244/Pun/2023 "नधा"रण वष" / Assessment Year : 2010-11

For Appellant: Shri Rajendra AgiwalFor Respondent: Smt. Neha Deshpande
Section 143(3)

SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2010-11, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/2021-22/1041232161(1), dated 22.03.2022, involving proceedings u/s.143(3) r.w.s147 of the Income Tax Act, 1961 (in short “the Act”). Heard both

Ms. Aum Housing, Pune vs. ITO Ward 7(3), Pune

Appeal of the assessee is allowed for statistical purpose

ITA 1240/PUN/2023[2014-15]Status: DisposedITAT Pune26 Mar 2024AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1240/Pun/2023 िनधा"रण वष" / Assessment Year : 2014-15 Ms. Aum Housing, The Income Tax Officer, Row House No.2, V Ward-7(3), Pune. Lane No.6, Sugra Terrace, S Kalyaninagar, Pune – 411001. Pan: Aakfa4028N Appellant / Revenue Respondent / Assessee Assessee By Shri Bhuvanesh Kankani – Ar Revenue By Shri R.Y.Balawade – Addl.Cit Date Of Hearing 12/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order

Section 250Section 36

RIPOTE, AM: The assessee filed appeal against order under section 250 of the Income Tax Act, 1961 passed by ld.Commissioner of Income Tax(Appeal)[NFAC] dated 30.09.2023 for A.Y.2014-15. The grounds of appeal raised by the assessee are as under: “1. On facts and circumstances prevailing in the case ... refer to the Hon’ble Madras High Court’s decision in the case of 3 Ms. Aum Housing [A] C.Chellamuthu Vs. Principal Commissioner[NFAC] [2024] 158 taxmann.com 132 wherein the Hon’ble Madras High Court held that providing opportunity through video conferencing once asked by assessee is mandatory. The relevant

Income Tax Officers, Ward-1, Jalna, Aayakar Bhawan, Sirashwadi Road, Nr. T.V Centre vs. Mahesh Nagari Sahakari Pathsanstha Limited, Swami Complex First Floor

In the result, appeal of the Revenue is dismissed

ITA 1229/PUN/2023[2018]Status: DisposedITAT Pune26 Mar 2024

Bench: Shri Partha Sarathi Chaudhuryand Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1229/Pun/2023 िनधा"रण वष" / Assessment Year :2018-19 The Income Tax Officer, Mahesh Nagari Ward-1, Jalna. V Sahakaripathastha Limited, S 14, Swami Complex, First Floor, Sarojinidevi Road, Jalna – 431203. Pan: Aaaam5643C Appellant / Revenue Respondent /Assessee Assessee By None. Revenue By Shri R.Y.Balawade – Addl.Cit Date Of Hearing 11/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of Ld.Commissioner Of Income Tax Appeal[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 26.09.2023 For A.Y.2018-19. The Grounds Of Appeal Raised By The Revenue Are As Under : “I) On The Fact & In The Circumstances Of The Case, The Ld. Cit(A) Has Erred In Allowing Deduction U/S 80P(2)(A)(I) Of The Act To The Assessee. Mahesh Nagari Sahakari Pathsanstha [R]

Section 250Section 70Section 80PSection 80P(2)(a)

ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the Revenue against the order of ld.Commissioner of Income Tax Appeal[NFAC], passed under section 250 of the Income Tax Act, 1961 dated 26.09.2023 for A.Y.2018-19. The Grounds of appeal raised by the Revenue are as under

Income Tax Officer, Ward-1, Jalna, Aayakr Bhawan, Siraswadi Road, Nr Tv. Centre vs. Mahesh Nagari Sahakari Pathsanstha Limited, Sarojinidevi Road, Jalna

In the result, appeal of the Revenue is dismissed

ITA 1228/PUN/2023[2018]Status: DisposedITAT Pune26 Mar 2024

Bench: Shri Partha Sarathi Chaudhuryand Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1228/Pun/2023 िनधा"रण वष" / Assessment Year :2018-19 The Income Tax Officer, Mahesh Nagari Ward-1, Jalna. V Sahakaripathastha Limited, S 14, Swami Complex, First Floor, Sarojinidevi Road, Jalna – 431203. Pan: Aaaam5643C Appellant / Revenue Respondent /Assessee Assessee By None. Revenue By Shri R.Y.Balawade – Addl.Cit Date Of Hearing 11/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 Dated 26.09.2023 For A.Y.2018-19 Emanating From Penalty Order Under Section 270A Of The Act Dated 01.10.2021. The Grounds Of Appeal Raised By The Revenue Are As Under : “I) On The Fact & In The Circumstances Of The Case, The Ld. Cit(A) Has Erred In Deletion Of Penalty U/S 270A Of The Act As Levied By The Ao. Mahesh Nagari Sahakari Pathsanstha [R]

Section 250Section 270ASection 80P(2)(a)

ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the Revenue against the order of ld.Commissioner of Income Tax(Appeals)[NFAC] passed under section 250 of the Income Tax Act, 1961 dated 26.09.2023 for A.Y.2018-19 emanating from penalty order under section 270A of the Act dated

Income Tax Officer, Ward 5(2), Pune vs. Yantranirman Nagari Sahakari Patsanstha Maryadit, Pune

Appeal is dismissed in above terms

ITA 1081/PUN/2023[2020-21]Status: DisposedITAT Pune26 Mar 2024AY 2020-21

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Abhay A AvchatFor Respondent: Shri Sourabh Nayak, Addl. CIT
Section 143(3)Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

SATBEER SINGH GODARA, J.M. : This Revenue’s appeal for assessment year 2020-21, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023- 24/1055458736(1), dated 28.08.2023, involving proceedings u/s.143(3) of the Income Tax Act, 1961 (in short “the Act”). Heard

Akshay Ajay Rathi, Amravati vs. Income Tax Officer, Ward-4, Amravati

Appeal is allowed

ITA 71/NAG/2023[2016-17]Status: DisposedITAT Nagpur26 Mar 2024AY 2016-17

Bench: Shri Satbeer Singh Godara

For Appellant: Shri R.B. AtalFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 50CSection 56(2)

SATBEER SINGH GODARA, J.M. : 1. This assessee’s appeal for assessment year 2016-17, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2022- 23/1050448387(1), dated 06.03.2023, involving proceedings u/s. 143(3) of the Income Tax Act, 1961 (in short

Harish Pahalajmal Khatri, HUF, Amravati vs. Income Tax Officer, Ward-2, Amravati

Appeal is allowed

ITA 384/NAG/2022[2015-16]Status: DisposedITAT Nagpur26 Mar 2024AY 2015-16

Bench: Shri Satbeer Singh Godara

For Appellant: Shri R.B. AtalFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 50CSection 56(2)

SATBEER SINGH GODARA, J.M. : 1. This assessee’s appeal for assessment year 2015-16, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2022- 23/1045633309(1), dated 19.09.2022, involving proceedings u/s. 143(3) of the Income Tax Act, 1961 (in short

Diwakar Road Lines, Anantapur vs. Asst. Commissioner of Income Tax, Circle-1, Anantapur

In the result, appeal for the assessment year 2014-15 is treated as allowed for statistical purposes

ITA 74/HYD/2024[2016-17]Status: DisposedITAT Hyderabad26 Mar 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Shri Shakeer Ahamed, DR
Section 66

NARASIMHA CHARY, J.M: Aggrieved by the order(s) dated 06/12/2023 passed by the learned Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Diwakar Road Lines (“the assessee”) for the assessment years 2011-12, 2014-15 & 2016-17, assessee preferred these

Diwakar Road Lines, Anantapur vs. Asst. Commissioner of Income Tax, Circle-1, Anantapur

In the result, appeal for the assessment year 2014-15 is treated as allowed for statistical purposes

ITA 73/HYD/2024[2014-15]Status: DisposedITAT Hyderabad26 Mar 2024AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Shri Shakeer Ahamed, DR
Section 66

NARASIMHA CHARY, J.M: Aggrieved by the order(s) dated 06/12/2023 passed by the learned Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Diwakar Road Lines (“the assessee”) for the assessment years 2011-12, 2014-15 & 2016-17, assessee preferred these

Diwakar Road Lines, Anantahapur vs. Asst. Commissioner of Income Tax, Circle-1, Anantapur

In the result, appeal for the assessment year 2014-15 is treated as allowed for statistical purposes

ITA 72/HYD/2024[2011-12]Status: DisposedITAT Hyderabad26 Mar 2024AY 2011-12

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Shri Shakeer Ahamed, DR
Section 66

NARASIMHA CHARY, J.M: Aggrieved by the order(s) dated 06/12/2023 passed by the learned Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Diwakar Road Lines (“the assessee”) for the assessment years 2011-12, 2014-15 & 2016-17, assessee preferred these

Venkateswara Rao Jammula, Guntur vs. Income Tax Officer, Ward-2(3), Guntur

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

ITA 60/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam26 Mar 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.60/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2017-18) Venkateswara Rao Jammula Vs. Income Tax Officer 5-203, Thulluru, Guntur Ward-2(3) [Pan :Beapj2713N] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri A.V.Raghuram, ARFor Respondent: Dr.Aparna Villuri, DR
Section 142(1)Section 144Section 271ASection 282Section 69A

Judicial Member : This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No. ITBA/NFAC/S/250/2023-24/1059059772(1) dated 26.12.2023, arising out of order passed u/s 144 of the Income Tax Act, 1961 (in short

Ashram Educational Society, Kakinada vs. Income Tax Officer, Ward-1, Kakinada

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

ITA 54/VIZ/2024[2021-22]Status: DisposedITAT Visakhapatnam26 Mar 2024AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(2)Section 143(3)Section 69C

filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Ld. CIT(A)-NFAC] in DIN & Order No. ITBA/NFAC/S/250/2023-24/1058930741(1), dated 20/12/2023 arising out of the order passed ... r.w.s 144B of the Act. 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 dismissed the appeal of the assessee and passed ex-parte order as there was no representation on behalf

Tutta Annapurneswari, Narsipatnam vs. Income Tax Officer, Ward-1, Anakapalle

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 42/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam26 Mar 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.42/Viz/2024 (निर्धारण वर्ा / Assessment Year : 2014-15) Tutta Annapurneswari, Vs. The Income Tax Officer, Narsipatnam Mandal, Ward-1, Anakapalli District. Anakapalle. Pan: Asbpt 6963 E (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Assessee By : Sri Gvn Hari, Ar प्रत्यधर्थी की ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 139(1)Section 142(1)Section 147Section 148Section 249(4)

filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Ld. CIT(A), NFAC] in DIN & Order No. ITBA/NFAC/S/250/2023-24/1059162846(1), dated 28/12/2023 arising out of the order passed U/s. 147 of the Income ... total income of the assessee. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A)-NFAC. The Ld. CIT(A)-NFAC, after considering the submissions made by the assessee, dismissed the appeal. Aggrieved by the order of the Ld. CIT(A)-NFAC

Sreepada Venkatasubbamma, Achanta vs. Income Tax Officer, Ward-1, Palakol

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

ITA 29/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam26 Mar 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.29/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2013-14) Sreepada Venkatasubbamma Vs. Income Tax Officer D.No.4-166 Ward-1 Brahmana Veedhi Palakol Penumanchili, Achanta West Godavari Dist [Pan : Djzps9581M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Aparna Villuri, DR
Section 144Section 147Section 148Section 69A

Delay : This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No. ITBA/NFAC/S/250/2023-24/1057910153(1) dated 13.11.2023, arising out of order passed u/s 144 of the Income Tax Act, 1961 (in short ‘Act’) dated