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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

Sri Biswanath Senapati, Haripur vs. ITO Ward-2, Balasore

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

ITA 297/CTK/2023[2017-18]Status: HeardITAT Cuttack21 Nov 2023AY 2017-18

Bench: Shri George Mathanआयकर अऩीऱ सं/Ita No.297/Ctk/2023 (ननधाारण वषा / Assessment Year :2017-2018) Sri Biswanath Senapati, Vs Ito, Ward-2,Balasore Bhimpura, Haripur, Dist: Balasore-756001 Pan No. :Dbops 7473 B (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Somnath Sahoo, Advocate राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 21/11/2023 घोषणा की तारीख/Date Of Pronouncement : 21/11/2023 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 28.07.2023, Passed In Din & Order No.Itba/Nfac/S/250/2023- 24/1054685890(1) For The Assessment Year 2017-2018. 2. It Was The Submission Of The Ld. Ar That The Ld. Cit(A) Without Giving Sufficient Opportunity Being Heard To The Assessee, Has Dismissed The Appeal Of The Assessee Ex-Parte. It Was Also The Submission That Both The Authorities Below Have Not Considered The Explanation Submitted By The Assessee In The Form Of Statement Of Facts & Grounds Of Appeal. 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.

For Appellant: Shri Somnath Sahoo, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR

This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 28.07.2023, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1054685890(1) for the assessment year 2017-2018. 2. It was the submission of the ld. AR that

Joharimall Public Charitable Trust, Cuttack vs. ITO (Exemption Ward), Cuttack

In the result, appeal filed by the assessee stands allowed

ITA 130/CTK/2023[2014-15]Status: HeardITAT Cuttack21 Nov 2023AY 2014-15
For Appellant: Shri P.K.MishraFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 10Section 12ASection 143(1)Section 154Section 56Section 57

This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 21.02.2023, passed in DIN & Order No.ITBA/NFAC/S/250/2022- 23/1049955289(1) for the assessment year 2014-2015. 2. It was submitted by the ld AR that the assessee

M/S. Neelkanth Mansion and Infrastrucutre Private Limited, Mumbai vs. DCIT, Circle 14(1)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 442/MUM/2023[2017-18]Status: DisposedITAT Mumbai21 Nov 2023AY 2017-18

Bench: Shri Kuldip Singh & Shri Gagan Goyalm/S. Neelkanth Mansions & Infrastructure Pvt Ltd 5Th Floor, Fine House, Anandji Lane, M.G. Road, Ghatkopar (E) Mumbai- 400 077 Pan: Aaacn1245R ...... Appellant Vs. Dcit, Circle 14(1) (1) 4Th Floor Aayakar Bhavan, M.K. Marg Mumbai- 400020 ..... Respondent

For Appellant: Shri Pratik MehtaFor Respondent: Shri Ashok Kumar Ambastha, SR. AR
Section 10Section 14ASection 23(1)(a)Section 250

GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of National Faceless Appeal Centre (for short “NFAC”), Delhi dated 17.01.2023 u/s. 250 of the Income Tax Act, 1961 (in short ‘the Act’) for A.Y. 2017-18. The assessee has raised the following grounds of appeal ... Neelkanth Mansion & Infrastructure Pvt Ltd. 1. In the circumstances and facts of our case, the Learned Commissioner of Income Tax (Appeals), NFAC has erred in law and on facts in confirming the action of Ld. Assessing Officer in upholding disallowance of Rs. 16,41,923/- u/s 14A read with rule

Adil Mohsin Magar, Pune vs. ITO Ward 41(1)(1), Mumbai (Previously ITO Ward 26(1)(1) Mumbai), Mumbai

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

ITA 2858/MUM/2023[2012-13]Status: DisposedITAT Mumbai21 Nov 2023AY 2012-13

Bench: Shri Pavan Kumar Gadaleadil Mohsin Magar, Vs. Ito-Ward 41(1)(1), Flat No. 3, 2Nd Floor, Kautilya Bhawan, G Prime Vihar Society, Block, Bkc Opp Slunke Vihar Bandra (E), Society, Pune-411040. Mumbai-400051. Maharashtra. Pan/Gir No. : Agkpm9307J Appellant .. Respondent

For Appellant: Ms. Mitali Parekh.ARFor Respondent: Shri S.G.Menon. Sr.Dr
Section 133(6)Section 144Section 69C

PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi / CIT(A) passed u/sec 147 r.w.s 144 U/sec 250 of the Ac.The assessee has raised the following grounds of appeal: 1. The Ld. CIT(A) erred

Everest Grande Commercial Premises Co-Op Society Limited, Mumbai vs. CPC ITO, 24 (1) (1), Mumbai

The appeal of the assessee is partly allowed for statistical purposes

ITA 2487/MUM/2023[2014-15]Status: DisposedITAT Mumbai21 Nov 2023AY 2014-15

Bench: Shri Aby T. Varkey, Jm & S Padmavathy S, Am आयकर अपील सं/ I.T.A. No.2487/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) Everest Grande Commercial बिधम/ Cpc/Ito-24(1)(1) 3Rd Floor, Piramal Premises Vs. Cts-46/34, Plot 3A Everest Chambers Lalbaugh, Grande Society, Mahakali Mumbai-400034. Caves Road, Andheri Kurla Road Andheri (East), Mumbai-400093. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaaae5455A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Dinesh Kukreja Revenue By: Shri Rajesh Meshram (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 25/10/2023 घोषणा की तारीख /Date Of Pronouncement: 21/11/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/(Nfac), Delhi Dated 19.06.2023 For The Assessment Year 2014-15. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Dismissing The Appeal Of The Assessee Without Admitting The Same On Grounds Of Delay.

For Appellant: Shri Dinesh KukrejaFor Respondent: Shri Rajesh Meshram (Sr. AR)
Section 143(1)Section 80P(2)(d)

VARKEY, JM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)/(NFAC), Delhi dated 19.06.2023 for the assessment year 2014-15. 2. The main grievance of the assessee is against the action of the Ld. CIT(A) dismissing the appeal

Sunstream City Private Limited, Mumbai vs. ITO, National E-Assessment Centre, Delhi

In the result, we deem it fit to restore the matter back to the file of Ld

ITA 2351/MUM/2023[2018-2019]Status: DisposedITAT Mumbai21 Nov 2023AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalsunstream City Pvt Ltd. 6Th Floor Akruti Trade Centre, Road No. 7, Marol Midc Andheri (E) Mumbai- 400093 Pan: Aaacz2602A ...... Appellant Vs. Ito, National E-Assessment Centre, Delhi ..... Respondent

For Appellant: Shri Fenil BhattFor Respondent: Shri Dr. Kishor Dhule, CIT-DR
Section 143(3)Section 250Section 69A

GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of National Faceless Appeal Centre (for short “NFAC”), Delhi dated 31.05.2023 u/s. 250 of the Income Tax Act, 1961 (in short ‘the Act’) for A.Y. 2018-19. The assessee has raised the following grounds of appeal

DCIT -3(4), Mum vs. M/S. Union Bank of India (Erstwhile Corporation Bank), Mum

The appeal of the Revenue is dismissed for statistical purposes as not maintainable

ITA 3090/MUM/2022[2007-08]Status: DisposedITAT Mumbai21 Nov 2023AY 2007-08

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2007-08 Dcit-3(4), M/S Union Bank Of India (Erstwhile 29Th Floor, Centre-1, Corporation Bank) Vs. World Trade Centre, Central Accounts Dept. 6Th Floor, Cuffe Parade, Union Bank Bhavan 239, Vidhan Mumbai-400 005. Bhavan Marg Nariman Point, Mumbai-400021. Pan No. Aaacu 0564 G (Erstwhile Pan No. Aaacc7245E) Appellant Respondent

For Appellant: Mr. S Ananthan/Ms. LalithaFor Respondent: Mr. Ankush Kapoor, CIT-DR
Section 154Section 36Section 36(1)(vii)

year 2007-08, raising following grounds: 1. Whether on the facts and in circumstances of the case and in law, the Ld. CIT(A), NFAC erred in holding the issue to be a mistake 'apparent from record' & setting aside the rejection of rectification application ... case and in law, the 2. Whether on the facts and in circumstances of the case and in law, the Ld. CIT(A), NFAC erred in relying on the decision of Hon'ble Supreme Court Ld. CIT(A), NFAC erred in relying on the decision of Hon'ble Supreme Court

Pranav Trust, Durg vs. Income Tax Officer, Ward 2(2), Bhilai, Durg

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

ITA 177/RPR/2023[2017-18]Status: DisposedITAT Raipur21 Nov 2023AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 177/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 Pranav Trust Baniya Para, Durg-491 001 (C.G.)-491 001 Pan : Aabtp9694C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(2), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Rahul Jain, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 161(1)Section 164Section 164(1)

present appeal filed by the assessee trust is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 09.03.2023, which in turn arises from the intimation issued by the Centralized Processing Center (CPC)/A.O. under Sec. 143(1) of the Income ... appeal: “1. That the learned Dy. C.I.T., C.P.C. has erred in law in levying tax at maximum marginal rate and the learned C.I.T(Appeals), NFAC has erred in maintaining the same, though the appellant is a private specific Trust having simple beneficiary and is governed by the provisions of Section

Hitesh Ishwarlal Thakar, Surat vs. Income Tax Officer, Ward 1(3)(7), Surat

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

ITA 605/SRT/2023[2017-18]Status: DisposedITAT Surat21 Nov 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.605/Srt/2023 Assessment Year: (2017-18) (Hybrid Hearing) Hitesh Ishwarlalthakar Income Tax Officer, Ward-1(3)(7), A/8, Raj Mahel Raw House, Vs. Surat, Anvilbusiness Centre, Adajan Nr. River Deal School, Adajan Hazira Road, Adajan, Surat-395007 Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabhh 9239 K (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Rasesh Shah, Ca िनधा"रती की ओर से /Respondent By Shri Vinod Kumar, Sr. Dr सुनवाई की तारीख /Date Of Hearing 06/11/2023 घोषणा की तारीख /Date Of Pronouncement 21/11/2023

Section 143(3)Section 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर

Vinay Bhateja, Surat vs. Income Tax Officer, Ward - 1(2)(1), Surat

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

ITA 598/SRT/2023[2014-15]Status: DisposedITAT Surat21 Nov 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.598/Srt/2023 Assessment Year: (2014-15) (Physical Court Hearing) Vinay Bhateja Income Tax Officer, Ward-1(2)(1), 301, Sajni Complex, Nr. Vs. Surat, Room No.116 Aaykar Anuvarat Dwar, City Light Bhawan, Majura Gate, Surat-395001 Road, Surat-395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Alopb 0014 G (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Suresh K. Kabra, Ca िनधा"रती की ओर से /Respondent By Shri Vinod Kumar, Sr. Dr सुनवाई की तारीख /Date Of Hearing 03/11/2023 घोषणा की तारीख /Date Of Pronouncement 21/11/2023

Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर

Afcons Sibmost Joint Vent Venture, Mumbai vs. ITO Ward 24 (1) (1), Mumbai

In the result, the appeal of assessee is allowed

ITA 3168/MUM/2023[2017-18]Status: DisposedITAT Mumbai20 Nov 2023AY 2017-18

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri Anuj Kisnadwala & M.M
Section 143(1)Section 194CSection 199

Pronouncement : 20.11.2023 O R D E R Per Padmavathy S, AM: This appeal is against the order of the Commissioner of Income Tax (Appeal) / NFAC, Delhi dated 27.07.2023 for AY 2017-18. The only issue contended by the assessee in this appeal is the Assessing Officer (AO) not granting credit

Hillway Sadhna Co Op Operative Housing Society Limited, Mumbai vs. Income Tax Officer, Mumbai

ITA 2675/MUM/2023[2007-2008]Status: DisposedITAT Mumbai20 Nov 2023AY 2007-2008

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri K Shivram, ARFor Respondent: Shri Joginder Singh, Sr. DR
Section 143(1)Section 154Section 80P(2)(d)

favour of the assessee, the appeals filed by the assessee against the Hillway Sadhna Co-operative Hsg. Society Ltd. order of the CIT(A), NFAC for AY 2007-08, 2009-10, 2010-11, 2013-14 and AY 2014-15 has become infructuous and hence dismissed accordingly. 14. In result

Nisha Singh, Thane vs. ADIT, CPC, Palghar

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

ITA 2660/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Nov 2023AY 2020-21

Bench: Shri Pavan Kumar Gadale & Ms. Padmavathy Snisha Singh, Vs Adit, Cpc, House No.3377, Room Palghar-400005, No. P-9, Shukla Maharashtra. Compound, Cidco Colony, Tarapur Road, Salwad Bo, Thane-401504. Maharashtra. Pan/Gir No. : Isips6216Q Appellant .. Respondent

For Appellant: Shri.Nikunj Kikani.ARFor Respondent: Shri.Joginder Singh.Sr.DR
Section 143(1)Section 36(1)(va)

PAVAN KUMAR GADALE JM: The appeal is filed by the assessee against the order of the National Faceless Appeal Centre (NFAC) Delhi /CIT(A) passed u/sec 143(1) and U/sec 250 of the Ac. The assessee has raised the following grounds of appeal: 1That the intimation order passed

Fakhruddin T Malik, Mumbai vs. ITO WD 21(1)(5), Mumbai

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

ITA 2642/MUM/2023[2014-2015]Status: DisposedITAT Mumbai20 Nov 2023AY 2014-2015

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: NoneFor Respondent: Shri Joginder Singh, Sr. DR
Section 56Section 56(2)(vii)

Padmavathy S, AM: This appeal is against the order of the Commissioner of Income Tax (Appeal)-33, Mumbai / National Faceless Appeal Centre (NFAC), Delhi dated 06.06.20123 for Assessment Year (AY) 2014-15. The assessee has raised the following grounds of appeal: 1) The Learned CIT(A) has erred in passing

Aadhaar Wholesale Trading and Distribution Ltd, Jogeswari East, Mumbai vs. DCIT-14(1)(1), Aaykar Bhawan

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

ITA 2610/MUM/2023[2010-11]Status: DisposedITAT Mumbai20 Nov 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Aadhar Wholesale Trading & Dcit-14(1)(1) Distribution Ltd. Mumbai Knowledge House Shyam Nagar, Vs. Jvlr, Jogeshwari (E), Mumbai – 400 060

For Appellant: Shri Mani Jain &For Respondent: 16.11.2023
Section 143(1)Section 143(3)Section 147Section 250Section 68

been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A) for short), National Faceless Appeal Centre (‘NFAC’ for short) passed u/s.250 of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Year (‘A.Y.’ for short) 2010-11. 2. The assessee

Mosdorfer Gmbh, Mumbai vs. ACIT Circle Int. Tax. 2(2)(1), New Delhi

ITA 286/DEL/2023[2013-14]Status: DisposedITAT Delhi20 Nov 2023AY 2013-14

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmamosdorfer Gmbh Vs. Acit, 408, Maker Bhavan No. International Tax 3, 21, New Marine Circle 2(2)(1) Lines, Mumbai Pan : Aagcm6984N (Appellant) (Respondent)

Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE VICE PRESIDENT AND

Erstwhile Achiever'S International, New Delhi vs. ITO Ward 34(5), New Delhi

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

ITA 2063/DEL/2023[2012-13]Status: DisposedITAT Delhi20 Nov 2023AY 2012-13

Bench: Sh. Shamim Yahya & Shri Kul Bharaterstwhile Achiever’S Vs. Ito International, 28, Malka Ward – 34(5) Ganj Road, Jawahar Nagar, New Delhi New Delhi-110 007 Pan No. Aakfa 9671 P (Appellant) (Respondent) Assessee By -None Revenue By Shri Vivek Kumar Upadhyay, Sr. D.R. Date Of Hearing: 16.11.2023 Date Of Pronouncement: 20.11.2023

Section 144Section 147

YAHYA, 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 dated 22.05.2023 pertaining to Assessment Year 2012-13. 2. The grounds of appeal filed by assessee, which reads as under: 1. “The Ld. Commissioner

Smt. Harshaben Tusharbhai Balas, Junagadh vs. The ITO Ward-3 (1) (3), Rajkot

In the result, appeal preferred by the assessee is allowed

ITA 163/RJT/2023[2011-12]Status: DisposedITAT Rajkot20 Nov 2023AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 163/Rjt/2023 िनधा"रण वष"/Asstt. Year: 2011-12 Harshaben Tusharbhai V/S The Income-Tax Officer Balas Ward – 3(1)(3), Rajkot Block No. 26-27, Balasnagar, Timbawadi-1, Joshipura, Junagadh – 362001 Pan: Awbpb1654J (Appellant) (Respondent) Appellant By : Shri Chetan Agarwal, Ar Respondent By : Shri Ashish Kumar Pandey, Sr. D.R. सुनवाई क" तारीख/Date Of Hearing : 23/08/2023 घोषणा क" तारीख /Date Of Pronouncement: 20/11/2023

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Ashish Kumar Pandey, Sr. D.R
Section 148

Pronouncement: 20/11/2023 PER WASEEM AHMED, ACCOUTANT MEMBER: The appeal has been preferred by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi, dated 23.03.2023 arising in the assessment order dated 27.12.2018 passed by the Assessing Officer (AO) under s. 143(3) r.w.s. 147 of the Income

D V Properties Pvt. Ltd, Surat vs. Dy. Commissioner of Income Tax, CC-1(1)(1), Surat

ITA 519/SRT/2023[2015-16]Status: DisposedITAT Surat20 Nov 2023AY 2015-16

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.519/Srt/2023 (Ay 2015-16) (Hearing In Physical Court) D.V. Properties Pvt, Ltd. Deputy Commissioner Of 748-749 Golden Plaza Market, Income Tax, Circle-1(1)(1) Vs Ring Road, Surat-395002 Surat, Aaykar Bhavan, Nr. Pan No. Aaacd 8392 B Majura Gate, Opp. New Civil Hospital, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent

Section 133(6)Section 143(2)Section 143(3)Section 254(1)Section 69C

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

S J P Constructions Private Limited, Surat vs. Deputy Commissioner of Income Tax, Circle 2(1)(2), Surat

In the result, ground No. 1 to 3 of the appeal are allowed for statistical purpose

ITA 430/SRT/2023[2015-16]Status: DisposedITAT Surat20 Nov 2023AY 2015-16

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.430/Srt/2023 (Ay 2015-16) (Hearing In Physical Court) S J P Constructions Pvt. Ltd. Deputy Commissioner Of E-3300, Radhakrishna Textile Income Tax, Circle-2(1)(2) Vs Market, Ring Road, Surat- Surat, Aaykar Bhavan, 395002 Income Tax Colony, Pan No. Aajcs 4313 C Athwa, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 14ASection 234ASection 254(1)

assessee has raised following grounds of appeal: “1. In the facts and circumstances of the case and in law, the learned CIT(A), NFAC, Delhi erred in passing Ex-parte order by merely confirming the order of the AO without considering the contentions of the appellant which are already appearing