“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

Kesa Prasad Rao, Krishna Dist vs. Income Tax Officer, Ward-1(3), Vijayawada

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

ITA 240/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam01 Dec 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.240/Viz/2023 ("नधा"रण वष" / Assessment Year :2017-18) Kesa Prasada Rao, Vs. Income Tax Officer, Vemulasarva Post, Ward-1(3), Krishna District, Vijayawada. Andhra Pradesh-521402. Pan: Cebpk 0634 K (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Sri Madhukar Aves, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Sri Madhukar Aves, Sr. AR

Section 115BSection 139(1)Section 142(1)Section 144Section 69A

REDDY, Judicial Member : This appeal filed by the assessee against the order of the Ld. CIT (A)-National Faceless Appeal Centre, Delhi [CIT(A)-NFAC] vide DIN & Order No. ITBA/NFAC/S/250/2023-24/1054718422(1), dated 29/07/2023 arising out of the order passed U/s. 144 of the 2 Income ... explained above. 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) dismissed the appeal of the assessee and passed order ex-parte as the assessee did not respond to the notices issued

Banprabha Real Estate Pvt. Ltd. Nirmal Chhaya, Behind Block Office, Khutehi, Rewa-486001, Rewa vs. Asst Commissioner of Income Tax, Circle Satna, Satna

In the result, the appeal of the assesse is allowed

ITA 92/JAB/2023[2017-18]Status: DisposedITAT Jabalpur30 Nov 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K.P Dewani, AdvFor Respondent: Sh. Ravi Mehrotra, JCIT-DR

Section 27Section 271Section 271ASection 271BSection 271CSection 271ESection 271FSection 271GSection 272ASection 272B

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH ‘DB’, JABALPUR Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh

Shri Govind Singh, Rewa vs. Income Tax Officer, Ward-1, Satna

In the result, the appeal of the assesse is dismissed

ITA 11/JAB/2023[2018-19]Status: DisposedITAT Jabalpur30 Nov 2023AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K.P Dewani, AdvFor Respondent: Sh. Shiv Kumar, Sr. DR

Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43

belated payment of employees contribution to ESIC is unjustified, unwarranted and excessive. 5. The Id. CIT (A) NFAC erred and confirming addition made by 2 Govind Singh A.O. CPC at Rs. 4,21,253/-in respect to employees contribution to EPF and Rs. 24,173/- for belated payment of employees

Shri Pankaj Kumar Rai, Katni vs. Income Tax Officer, Ward -2, Katni

In the result, the appeal of the assesse is allowed

ITA 96/JAB/2022[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Ravi Mehrotra, JCIT-DR

Section 271Section 271(1)(c)Section 274

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH ‘DB’, JABALPUR Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh

Shri Digpal Jaiswal, Katni vs. Income Tax Officer, Ward -1, Katni

In the result appeal of the assessee is allowed

ITA 42/JAB/2021[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR

Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

under:- 1. That the levy of Penalty u/s 271(1)(b) dtd. 29.04.2020 by AO and sustained by the Ld. CIT (A), NFAC Delhi dtd. 19.08.2021 is illegal, bad-in-law, of law and on facts. 2. That pursuant to order passed u/s 263 of the Act; the first query

Gour Road Tar Coat Private Limited, Jabalpur vs. ACIT Circle 2(1), Jabalpur

In the result, the appeal of the assesse is dismissed

ITA 31/JAB/2021[2017-18]Status: DisposedITAT Jabalpur30 Nov 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Sachin Kumar Bajpai, CAFor Respondent: Sh. Shravan Kumar Gotru, CIT- DR

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH ‘DB’, JABALPUR Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh

Shri Digpal Jaiswal, Katni vs. Principal Commissioner of Income Tax-2, Jabalpur

In the result appeal of the assessee is allowed

ITA 83/JAB/2019[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR

Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

Sri Kanyakaparameswari Agencies, Ganjam vs. ITO, Ward-1, Berhampur

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

ITA 303/CTK/2023[2018-19]Status: DisposedITAT Cuttack30 Nov 2023AY 2018-19

Bench: Before Shri George Mathan, Judicialassessment Year : 2018-19 Sri Kanyakarameswari Agencies, Sri Kanyakarameswari Agencies, Vs. Income Income Tax Tax Officer Officer-1, At: At: Maharana Maharana Street, Street, Po: Po: Berhampur Berhampur, Dist: Ganjam Berhampur, Dist: Ganjam Pan/Gir No. Pan/Gir No.Abtfs 9123 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, Adv P.K.Mishra, Adv Revenue By : Shri Charan Das, , Sr Dr Date Of Hearing : 30/11 11/2023 Date Of Pronouncement : 30/11 /11/2023

For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri Charan Das

Section 37

assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi , NFAC, Delhi dated 24.6.2022 in Appeal No. in Appeal No.NFAC/2017- 18/10005840 for the assessment year 2018-19. 2. Shri P.K.Mishra, ld AR appeared ... Appellant : Sri Kanyakarameswari Agencies, At: Maharana Street, PO: Berhampur, Dist: Ganjam 2. The Respondent: Income Tax officer-1, Berhampur 3. The CIT(A)-NFAC, Delhi. 4. Pr.CIT, Berhampur 5. DR, ITAT, Cuttack 6. Guard file. //// By order Sr.Pvt.secretary ITAT, Cuttack

The U P N Central Co-Op Bank Limited, Puri vs. ACIT, Circle 5(1), Bhubaneswar

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

ITA 293/CTK/2023[2016-17]Status: DisposedITAT Cuttack30 Nov 2023AY 2016-17

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.293/Ctk/2023 (ननधाारण वषा / Assessment Year : 2016-2017) The Upn Central Co-Op Bank Ltd Vs Acit, Circle-5(1), Bhubaneswar Kacheri Road, Puri-752001 Pan No. :Aabat 1861 G (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Nihar Ranjan Biswal, Ca राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 30/11/2023 घोषणा की तारीख/Date Of Pronouncement : 30/11/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 22.06.2023, Passed In Din & Order No.Itba/Nfac/S/250/2023- 24/1053855194(1) For The Assessment Year 2016-2017. 2. It Was The Submission Of The Ld. Ar That The Ld. Cit(A) Without Giving Sufficient Opportunity Of Being Heard To The Assessee, Has Dismissed The Appeal Of The Assessee Ex-Parte. It Was The Submission The Issues In This Appeal May Be Restored To The File Of Ld. Cit(A) For Fresh Adjudication & The Assessee May Be Given One More Opportunity To Provide The Materials Before The Ld. Cit(A) To Substantiate Its Claim. 3. In Reply, Ld.Sr.Dr Vehemently Supported The Orders Of The Authorities Below. It Was The Submission That The Assessee Was Given

For Appellant: Shri Nihar Ranjan Biswal, CAFor Respondent: Shri Charan Dass, Sr. DR

Bench : This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 22.06.2023, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1053855194(1) for the assessment year 2016-2017. 2. It was the submission of the ld. AR that

The World Retails Pvt. Ltd, Bhubaneswar vs. Deputy Commissioner of Income Tax Circle-1(2), Bhubaneswar

In the result, appeal of the assess0ee is partly allowed for statistical purposes

ITA 292/CTK/2023[2017-18]Status: DisposedITAT Cuttack30 Nov 2023AY 2017-18

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.292/Ctk/2023 (ननधाारण वषा / Assessment Year : 2017-2018) The World Retails Private Limited, Vs Dcit/Acit, Circle-1(2), Plot No.380, Bomikhal, Behind Bhubaneswar Shiv Mandir, Bhubaneswar-10 Pan No. :Aadct 4042 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 30/11/2023 घोषणा की तारीख/Date Of Pronouncement : 30/11/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 25.07.2023, Passed In Din & Order No.Itba/Nfac/S/250/2023- 24/1054564519(1) For The Assessment Year 2017-2018. 2. None Represented On Behalf Of The Assessee. Shri Charan Dass, Sr. Dr Appeared On Behalf Of The Revenue. 3. An Adjournment Application Dated 27.11.2023, Which Was Received By The Registry On 29.11.2023, Was Filed By The Ld. Ar Of The Assessee, Thereby Seeking 30 Days Time To Collect The Papers & Documents Relating To The Present Appeal. However, Looking To The Facts Of The Case As Also The Impugned Order Is An Ex-Parte Order On Account Of Non-

For Appellant: NoneFor Respondent: Shri Charan Dass, Sr. DR

Bench : This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 25.07.2023, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1054564519(1) for the assessment year 2017-2018. 2. None represented on behalf of the assessee. Shri Charan Dass

Mr. Ganesh Agrawal, Rajgangpur, Sundargarh vs. ITO Ward-1, Rourkela

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

ITA 271/CTK/2023[2014-15]Status: DisposedITAT Cuttack30 Nov 2023AY 2014-15

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.271/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015) Mr. Ganesh Agrawal, Vs Ito, Ward-1, Rourkela Main Road, Rajgangpur, Sundargarh-770017 Pan No. :Abypa 5029 J (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 30/11/2023 घोषणा की तारीख/Date Of Pronouncement : 30/11/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 15.05.2023, Passed In Din & Order No.Itba/Nfac/S/250/2023- 24/1052822766(1) For The Assessment Year 2014-2015. 2. None Represented On Behalf Of The Assessee. Shri Charan Dass, Sr. Dr Appeared On Behalf Of The Revenue. 3. On Perusal Of The Appeal Record, It Is Found That The Appeal Of The Assessee Is Delayed By 35 Days. In This Regard, The Assessee Has Filed Condonation Petition Along With Affidavit Mentioning The Sufficient Reasons For The Delay, To Which The Ld. Sr. Dr Did Not Seriously Object. In View Of The Above, The Delay Of 35 Days In Filing The Present Appeal Is Hereby Condoned & The Appeal Is Disposed Off On Merits.

For Appellant: NoneFor Respondent: Shri Charan Dass, Sr.DR

Bench : This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 15.05.2023, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1052822766(1) for the assessment year 2014-2015. 2. None represented on behalf of the assessee. Shri Charan Dass

Dy. Commissioner of Income Tax 19(3), Mumbai vs. Sanjiv Mahendra Parikh, Mumbai

ITA 839/MUM/2023[2014-15]Status: DisposedITAT Mumbai30 Nov 2023AY 2014-15

Bench: 31.03.2014.”

For Appellant: Shri Vijay MehtaFor Respondent: Shri Virabhadra S. Mahajan

Section 143(3)Section 43(5)Section 73

present appeal the Revenue has challenged the order, 1. dated 19/01/2023, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] for the Assessment Year 2014-15, whereby the Ld. CIT(A) had partly allowed the appeal

Maqsood Abdul Karim Vasaiwala, Nagpada Mumbai vs. ITO-20(2)(2), Mumbai

ITA 2534/MUM/2023[2014-15]Status: DisposedITAT Mumbai30 Nov 2023AY 2014-15

For Appellant: Shri Dhaval ShahFor Respondent: Shri Manoj Kumar Singh

Section 143(1)Section 143(3)Section 250Section 271(1)(c)

present appeal the Appellant has challenged the order, 1. dated 10/03/2023, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] for the Assessment Year 2014-15, whereby the Ld. CIT(A) had dismissed the appeal

Sheetal Suhas Ghugare, Mumbai vs. ITO 27(3)(3), Vashi Railway Station

ITA 2459/MUM/2023[2017-18]Status: DisposedITAT Mumbai30 Nov 2023AY 2017-18

For Appellant: NoneFor Respondent: Smt. Kanupriya Damor

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

present appeal the Appellant has challenged the order, 1. dated 16/05/2023, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] for the Assessment Year 2017-18, whereby the Ld. CIT(A) had dismissed the appeal

Venus Trust March 2016, Mumbai vs. Dy. Commissioner of Income Tax (TDS) 2 (3), Mumbai

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

ITA 238/MUM/2023[2018-19]Status: DisposedITAT Mumbai30 Nov 2023AY 2018-19

Bench: Him. Our Attention Was Drawn To The Detailed Paper Book & Written Submissions Which Were Filed Before The Ld. Cit(A) Which Are Appearing From Pages 14-50 & From Pages 103-200. Thus, The Order Of The Ld. Cit(A) Should Be Set Aside & Matter Should Be Remanded Back To Decide The Issue Afresh After Considering Written Submissions As Well As Other Documents Filed Before Him After Giving Due & Effective Opportunity Of Hearing.

Section 194Section 201

AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 28/11/2022 passed by NFAC, Delhi in relation to the order passed u/s.201 for the A.Y.2018-19. 2. In various grounds of appeal, assessee has challenged the order passed by ld. CIT(A), that he has erred

Indian Machine Tools Manufacturers Association, Mumbai vs. Dy. Comm. of Income Tax (Exemption) -1(1), Mumbai

Appeals are partly allowed for statistical purposes while rest of the

ITA 1341/MUM/2023[2011-2012]Status: DisposedITAT Mumbai30 Nov 2023AY 2011-2012

For Appellant: Shri Jeet KamdarFor Respondent: Shri H.M. Bhatt

Section 143(3)Section 147Section 25

preferred by the Assessee challenging the order, dated 28/02/2023, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] dismissing the appeal of the Assessee against the Assessment Order, dated 02/12/2018, passed under Section 143(3) read with

Vivriti Cibus 013 2017, Mumbai vs. ITO (TDS) 2(3)(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 3171/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Nov 2023AY 2018-19

Section 115TSection 133ASection 139Section 194LSection 201

AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 19/10/2022 passed by NFAC Delhi in relation to the order passed u/s.201 for the A.Y.2018-19. 2. In the grounds of appeal, assessee has raised following grounds:- 2 M/s. Vivriti Cibus 013 2017 “Ground

Power Grid Mithilanchal Transmission Ltd, New Delhi vs. ITO, Ward 19(4), New Delhi

In the result, appeal by the assessee is allowed

ITA 68/DEL/2023[2019-20]Status: DisposedITAT Delhi30 Nov 2023AY 2019-20

Bench: SHRI M. BALAGANESH (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri Ved Jain, AdvFor Respondent: Ms Harpreet Kaur, Sr. DR

Section 143(1)Section 194ASection 250

BALAGANESH, AM This appeal of the Assessee arises out of the order of the National Faceless Appeal Centre, Delhi, [hereinafter referred to as [NFAC] in Appeal No. NFAC/2018-19/10030066, dated 29/11/2022 against the order passed by ADIT, CPC, (hereinafter referred to as the ‘Ld. AO’) under section ... appeal:- “1. On the facts and circumstances of the case, the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) is bad both in the eyes of law and on facts. 2. (i) On the facts and circumstances of the case, the learned

Xavient Software Splutions India Pvt Ltd, Noida vs. ACIT Circle 3 Noida, Noida

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

ITA 2197/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Nov 2023AY 2016-17

Bench: Sh. Shamim Yahyash. C. N. Prasadita No. 2197/Del/2023 : Asstt. Year : 2016-17 Xavient Software Solutions India Vs Acit, Pvt. Ltd., 54, Nsez Phase-2, Circle-3, Noida-201301 Noida-201301 (Appellant) (Respondent) Pan No. Aaacx0465F Assessee By : Sh. Somil Agarwal, Adv. Revenue By : Sh. Amit Katoch, Sr. Dr Date Of Hearing: 28.11.2023 Date Of Pronouncement: 30.11.2023 Order Per Sh. Shamim Yahya: This Appeal By The Assessee Is Directed Against The Order Of National Faceless Appeal Centre (Nfac), Delhi Dated 10.06.2023 & Pertaining To Assessment Year 2016-17. 2. Although, The Assessee Has Raised Various Grounds. The Ld. Counsel Of The Assessee At The Beginning Pressed For The Ground No. 1 Which Reads As Under:

For Appellant: Sh. Somil Agarwal, AdvFor Respondent: Sh. Amit Katoch, Sr. DR

Section 251

Pronouncement: 30.11.2023 ORDER Per Sh. Shamim Yahya, Accountant Member: This appeal by the assessee is directed against the order of National Faceless Appeal Centre (NFAC), Delhi dated 10.06.2023 and pertaining to Assessment Year 2016-17. 2. Although, the assessee has raised various grounds. The ld. Counsel of the assessee ... ground No. 1 which reads as under: “1. That having regard to facts and circumstances of the case, the ld. CIT(A) NFAC has erred in law by passing ex-parte order dismissing the appeal for non- representation/non-prosecution without deciding the issues on merit.” 3. In this case, pursuant

Scholars International Educational Foundation, Rishikesh vs. DCIT (E), Ghaziabad

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

ITA 2003/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Nov 2023AY 2017-18

Bench: Sh. Saktijit Deysh. M. Balaganesh

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Sh. Anuj Garg, Sr. DR

Section 11Section 11(6)Section 12ASection 270ASection 271(1)(c)Section 274

Pronouncement: 30.11.2023 ORDER Per M. Balaganesh, Accountant Member: The present appeal has been filed by assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 25.05.2023. 2. Though, the assessee has raised several grounds of appeal before us, the only effective issue to be decided in this appeal