“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

Gateway Impex Pvt Ltd, Delhi vs. ITO, Ward-10(1), Delhi

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

ITA 780/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Nov 2023AY 2018-19

Bench: Shri Shamim Yahya & Shri Kul Bharatgateway Impex Pvt. Ltd., Vs. Ito, Ward 10 (1), 108/1, 2Nd Floor, Madangir, Delhi. Delhi – 110 062. (Pan : Aaacg6562C) (Appellant) (Respondent) Assessee By : Shri S. Krishnan, Advocate Revenue By : Shri Vivek Kumar Upadhyay, Sr. Dr Date Of Hearing : 20.11.2023 Date Of Order : 22.11.2023

For Appellant: Shri S. Krishnan, AdvocateFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR

Section 14A

SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of the ld. CIT (Appeals)/National Faceless Appeal Centre (NFAC) dated 17.01.2023 for the assessment year 2018-19. 2. Grounds of appeal taken by the assessee read as under :- “1. The order

Harbans Lal Chadha, Delhi vs. ITO, Ward-35(4), New Delhi

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

ITA 699/DEL/2023[2016-17]Status: DisposedITAT Delhi22 Nov 2023AY 2016-17

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2016-17] Harbans Lal Chadha V Ito House No. 324, Dr. Mukherjee S Ward-35(4) Nagar, North West Delhi, New Delhi New Delhi Pan: Aacpc8190M Appellant Respondent Appellant By Sh. Vinod Kumar Gupta, Adv Respondent By Shri Vivek Kumar Upadhyay, Sr. Dr Date Of Hearing 20.11.2023 Date Of 22.11.2023 Pronouncement

Section 143(3)Section 144Section 271(1)(b)

which was originally passed by Ld. ITO. 3. That all the grounds taken by appellant while hearing of First Appeal where hearing happened in NFAC mode before Ld. CIT have been dismissed by observing that contention of the appellant remained not tenable. By this way appeal dismissed is against

Refratechnik India Private Limitd, Visakhapatnam vs. Income Tax Officer, Ward-2(1), Visakhapatnam

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

ITA 220/VIZ/2023[2021-22]Status: DisposedITAT Visakhapatnam22 Nov 2023AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.220/Viz/2023 ("नधा"रण वष" / Assessment Year :2021-22) Refratechnik (India) Private Vs. Income Tax Officer, Limited, Ward-2(1), Visakhapatnam. Visakhapatnam. Pan: Aaicr 4011 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Satyasai Rath, Cit-Dr

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 133(6)Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 194CSection 250Section 69C

Member : This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre, Delhi [NFAC] in DIN & Order No. ITBA/NFAC/S/250/2023-24/1054657034(1), dated 27/07/2023 2 arising out of the order passed U/s. 143(3) of the Income ... 144B of the Act, dated 21/12/2022. 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 ex-parte and passed the order

Chigurupati Rajendra Prasad, Vijayawada vs. Income Tax Officer, Ward-2(2), Vijayawada

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

ITA 202/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam22 Nov 2023AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.202/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2012-13) Chigurupati Rajendra Prasad Vs. Income Tax Officer Dr.No.32-41-47/28, Near Library Ward-2(2) Machavaram Vijayawada Vijayawada Pan : Abjpc1799A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri M.V.Prasad, ARFor Respondent: Shri Madhukar Aves, DR

Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 271(1)(c)Section 50C

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 vide DIN & Order No.ITBA/NFAC/S/250/2021-22/1052860606(1) dated 16.05.2023, arising out of assessment order passed u/s 143(3) r.w.s.147 of the 2 I.T.A. No.202/Viz/2023, A.Y.2012-13 Chigurupati

Parasuram Kesari, Visakhapatnam vs. Income Tax Officer, Ward-5(4), Visakhapatnam

In the result, appeal of the assessee is dismissed

ITA 190/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam22 Nov 2023AY 2012-13

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

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri Madhukar Aves, Sr. AR

Section 143(3)Section 148Section 154Section 263Section 40A(3)

Member : This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [NFAC] in DIN & Order No. ITBA/NFAC/S/250/2023-24/1054057061(1), dated 30/06/2023 2 for the AY 2012-13 arising out of the order passed U/s. 154 of the Income ... Aggrieved by the order of the Ld. AO passed U/s. 143(3) r.w.s 147, the assessee filed an appeal before the Ld. CIT(A), NFAC. In the meanwhile, the assessee filed a rectification petition U/s. 154 of the Act before the Ld. AO as there are certain omissions

Parasuram Kesari, Visakhapatnam vs. Income Tax Officer, Ward-5(4), Visakhapatnam

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

ITA 189/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam22 Nov 2023AY 2012-13

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

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri Madhukar Aves, Sr. AR

Section 142(1)Section 143(3)Section 147Section 148Section 40A(3)

Accountant Member : This appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [NFAC] in DIN & Order No. ITBA/NFAC/S/250/2023-24/1054056988(1), dated 30/06/2023 2 for the AY 2012-13 arising out of the order passed U/s. 143(3) r.w.s ... facts and circumstances of the case, the orders passed U/s. 147 r.w.s 143(3) of the Act dated 30/12/2016 confirmed by CIT (A), NFAC dated 30/06/2023 is not in accordance with the provisions of law. 2. The Ld.CIT(A) ought to have condoned the delay of 153 days in filing

Srinivasa Rao Arnepalli, Krishna Dist vs. Principal Commissioner of Income Tax, Vijayawada

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

ITA 153/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam22 Nov 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.153/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Srinivasa Rao Arnepalli Vs. Principal Commissioner Of Bhavishya Edible Oil Refinery Income Tax 140/1, Kodurupadu Vijayawada Bapulapadu Mandalam Krishna Dist. [Pan : Aftpa9285K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri Rama MurthyFor Respondent: Dr.Satyasai Rath, CIT(DR)

Section 143(3)Section 263

assessee was expecting consequential notice to respond from assessing officer and he was unaware of the fact that the case has been transferred to NFAC. On approaching the present counsel, the assessee was advised to file appeal against the order of the revision authority before the Tribunal. He, therefore pleaded

Vijayratna Veera Kumar, Visakhapatnam vs. Income Tax Officer, Ward-2(2), Visakhapatnam

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

ITA 102/VIZ/2023[2007-08]Status: DisposedITAT Visakhapatnam22 Nov 2023AY 2007-08

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

For Appellant: Sri Y. Surya Chandra Rao, ARFor Respondent: Sri Shri Madhukar Aves

Section 142(1)Section 143(2)Section 148Section 271(1)(c)Section 274Section 50C

appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [CIT(A)-NFAC] vide DIN & Order No. 2 ITBA/NFAC/S/250/2022-23/1049275577(1), dated 31/01/2023 arising out of the order passed U/s. 271(1)(c) of the Income ... 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 holding that the assessee has not complied with the notices issued and therefore the assessee

Income Tax Officer, Wrd-1, Bhimavaram vs. Yendangandhi Large Sized Co-Operative Society Ltd, Visakhapatnam

In the result, appeal of the Revenue is dismissed

ITA 243/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam22 Nov 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.243/Viz/2022 (निर्धारण वर्ा / Assessment Year : 2018-19) Income Tax Officer Vs. M/S Yendagandhi Large Sized Ward-1 Co-Operative Society Ltd. Bhimavaram D.No.4-13, K.K.Road Yendagandi, West Godavari Dist [Pan : Aacat0967G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.01/Viz/2023 (Arising Out Of I.T.A.No.243/Viz/2022) (निर्धारण वर्ा / Assessment Year : 2018-19) M/S Yendagandhi Large Sized Co- Income Tax Officer Operative Society Ltd. Ward-1 D.No.4-13, K.K.Road Bhimavaram Yendagandi, West Godavari Dist [Pan : Aacat0967G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Assessee By : Shri G.V.N.Hari, Ar Revenue By : Shri Madhukar Aves, Dr सुिवधई की तधरीख / Date Of Hearing 10.10.2023 : घोर्णध की तधरीख/Date Of Pronouncement : 22.11.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Revenue Against The Order Of Commissioner Of Income Tax (Appeals) [Cit(A)], National Faceless

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR

Section 143(1)Section 143(2)Section 143(3)Section 56Section 80PSection 80P(2)

Appeals) [CIT(A)], National Faceless 2 I.T.A. No.243/Viz/2022 & CO No.01/Viz/2023, A.Y.2018-19 Yendagandhi Large Sized Co-operative Society Ltd., West Godavari Dist. Appeal Centre (NFAC), Delhi vide DIN & Order No.ITBA/NFAC/S/250/2021-22/1046341784(1) dated 17.10.2022, arising out of assessment order passed u/s 143(3) of the Income Tax Act, 1961 (in short ... view that interest income should be allowed as deduction U/s. 80P(2)(a)(i) of the Act and thereby the Ld. CIT(A)- NFAC has rightly held by deleting the addition made by the Ld. AO and hence we find no infirmity in the order

Barbrik Dee Vee Jv, Raipur vs. Income Tax Officer, Ward-3(1), Raipur

In the result, appeal of the assessee is allowed in terms of the aforesaid observations

ITA 313/RPR/2023[2018-19]Status: DisposedITAT Raipur22 Nov 2023AY 2018-19

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 313/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Barbarik Dee Vee Jv A-24, Ashoka Millenium, Ring Road No.1, Rajendra Nagar, Raipur (C.G.)-492 001 Pan : Aacab7461R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 201Section 36(1)(iii)Section 37(1)

present appeal filed by the assessee is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 23.08.2023, which in turn arises from the order passed by the A.O under Sec.143(3) r.w.s. 143(3A) & 143(3B) of the Income ... assessment year 2018-19. The assessee has assailed the impugned order on the following grounds of appeal: “1. The CIT(Appeal)-NFAC has erred in both facts and in law in confirming the order passed by the National E Assessment Centre, Delhi u/s. 143(3) r.w.s

Rokadiya Wahid, Dhamtari vs. Income Tax Officer, Ward-1(1), Raipur

In the result, the appeal of the assessee in ITA No

ITA 128/RPR/2023[2019-20]Status: DisposedITAT Raipur22 Nov 2023AY 2019-20

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 127 & 128/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Rokadiya Wahid C/O. Mohd. Dilawar Rokadia, Mahalaxmi Enclave, Sihawa Road, Dhamtari-493 773 Pan : Acfpw4546A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(1)Section 154Section 36(1)(va)

captioned appeals filed by the assessee are directed against the orders passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 19.01.2023 & 23.01.2023, which in turn arises from the order/intimation passed/issued by the Centralized Processing Center (CPC)/A.O under Sec. 154 of the Income

Rokadiya Wahid, Dhamtari vs. Income Tax Officer, Ward-1(1), Raipur

In the result, the appeal of the assessee in ITA No

ITA 127/RPR/2023[2018-19]Status: DisposedITAT Raipur22 Nov 2023AY 2018-19

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(1)Section 154Section 36(1)(va)

Sahade vs. Inh Vajesinh Vaghela, Rajkotvs.ACIT, Circle-1(2), Rajkot

In the result, the appeal of the assessee is allowed

ITA 146/RJT/2023[2012-13]Status: DisposedITAT Rajkot22 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarassessment Year : 2012-13 Shri Sahadevsinh Vajesinh Vaghela, Vs The Dcit, B-51, Prayag B, Nr. Hotel Mohit, Circle-1(2), Sir Harilal Gosalia Marg, Rajkot Rajkot-360001 Pan : Abopv 3578 M अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Dixit Tanna, Ar Revenue By : Shri V.J. Boricha, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 15/11/2023 घोषणा की तारीख /Date Of Pronouncement: 22/11/2023 आदेश/O R D E R Per Waseem Ahmed, Am :

For Appellant: Shri Dixit Tanna, ARFor Respondent: Shri V.J. Boricha, Sr. DR

Section 143(3)Section 57

AHMED, AM : This appeal filed by the assessee is directed against the order of learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)” for short] dated 20.03.2023 arising in the matter of assessment order passed under Section

Shri Rajendra Singh Tawar, Indore vs. I.T.O. 1(1), Indore

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

ITA 266/IND/2023[2017-18]Status: DisposedITAT Indore22 Nov 2023AY 2017-18

Bench: Shri Vijay Pal Raoshri Rajendra Singh Tawar Ito 1(1) 763 Solsinda Sanwer Indore Vs. Indore (Appellant / Assessee) (Revenue) Pan: Aevpt 5691P Assessee By Shri Manjeet Sachdeva & Avinash Gaur, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.11.2023 Date Of Pronouncement 22 .11.2023

Section 131Section 144Section 69A

assessee to direct the AO to verify the actual facts, which was ignored. 02. That the AO as well as the CIT(NFAC) failed to consider the fact regarding the assessee being authorised by Central Bank of India to collect the funds from farmers/villagers. 03. That the CIT(NFAC) ignored ... fact that the Ministry of Finance for banking sector authorised the appointing 'Bank Mitra' aka "Kiosk Centre". 04. That the CIT(NFAC) ignored the submission that the appellant could not respond in an appropriate manner and that a mail regarding the activity was sent by the Bank. Page

Shri Prabhubhai Dullabhbhai Patel L/R Viral Patel, Surat vs. Income Tax Officer, Ward - 1(3)(8), Surat

ITA 562/SRT/2023[2012-13]Status: DisposedITAT Surat22 Nov 2023AY 2012-13

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.562/Srt/2023 (Ay 2012-13) (Hearing In Physical Court) Shri Prabhubhai Dullabhbhai Income Tax Officer, Ward- Patel 1(3)(8), Surat, Aaykar Vs L/H Viral Prabhubhai Patel Bhavan, Anvil Business 2/1, Kalpana Society-1, Centre, Adajan Haizra Road, Palanpur Patiya Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Ackpp 3015 G अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)

आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL

Vision Jewellers, Jaipur vs. DCIT, Circle-1, Jaipur

In the result the appeal of the assessee is allowed

ITA 530/JPR/2023[2010-11]Status: DisposedITAT Jaipur22 Nov 2023AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Smt. Monisha Choudhary, Addl. CIT

Section 147Section 271(1)Section 271(1)(c)Section 274

filed an appeal against the order of the ld. CIT(A) dated 23-06-2023, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2010-11 wherein the assessee has raised following grounds of appeal. ‘’1 In the facts and circumstances of the case ... Rs.1,37,000. Against the order passed by the ld. AO, assessee firm preferred appeal before ld. CIT(A)/ National Faceless Appeal Centre (“NFAC”) who vide order dated 28.12.2018, in Appeal No. 1/10875/17-18 sustained the order of ld.AO. Against the order of NFAC, present appeal has been preferred

Isys Softech Private Limited, Jaipur vs. CIT (A), Jaipur

In the result, appeal of the assessee is allowed

ITA 528/JPR/2023[2011-12]Status: DisposedITAT Jaipur22 Nov 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. G. M. MehtaFor Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 143(3)Section 195Section 195(1)Section 271CSection 40Section 9(1)(vi)

grounds: - 2 Isys Softech Private Limited vs. ITO “1. Not agreeing to different judicial pronouncements referred to in order appealed against, ld. CIT(A) (NFAC) was not justified in dismissing the appeal challenging levy of penalty of Rs. 11,46,838/- under section 271C of IT Act, ignoring the fact ... with appeal sets) GROUND OF APPEAL: Ground No. (1) Not agreeing to different judicial pronouncements referred to in order appealed against, ld. CIT(A) (NFAC) was not justified in dismissing the appeal challenging levy of penalty of Rs.11,46,838/- under section 271C of IT Act, ignoring the fact that

ITO, Jaipur vs. Girraj Khandelwal HUF, Jaipur

In the result, appeal of the revenue is dismissed

ITA 465/JPR/2023[2011-12]Status: DisposedITAT Jaipur22 Nov 2023AY 2011-12

Bench: Or At The Time Of Hearing Of The Appeal.”

For Appellant: Sh. Vishnu Khandelwal (CA)For Respondent: Smt Monisha Chaudhary (Addl. CIT)

Section 143(2)Section 147Section 148Section 68

This appeal filed by revenue is arising out of the order of the National Faceless Appeal Centre, Delhi dated 23/05/2023 [here in after (NFAC)/ ld. CIT(A) ] for assessment year 2011-12 which in turn arise from the order dated 28.12.2018 passed under section 147/143(3) of the Income

Sourabh Sharma, Jaipur vs. PCIT, Jaipur-2, Jaipur

In the result, appeal of the assessee is allowed

ITA 240/JPR/2023[2018-19]Status: DisposedITAT Jaipur22 Nov 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya (Adv.)For Respondent: Sh. Arvind Kumar (CIT) a

Section 142(1)Section 143(2)Section 263

interest of the revenue. Further the bench also noted that the assessment in this case is completed in the ‘’faceless manner’’ by NFAC. It is a fact that any faceless assessment is carried out through a teamwork of assessment unit, technical unit, review unit, verification unit. Since 30 Sourabh Sharma

Hari Shankar Koushik, Sagar vs. Assistant Commissioner of Income Tax Sagar, Sagar

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

ITA 79/JAB/2023[2012-13]Status: DisposedITAT Jabalpur21 Nov 2023AY 2012-13

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S