“NFAC”

Jitendra Pratap Singh Bagri, Satna vs. Income Tax Officer, Ward, Satna

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

PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the National Faceless Appeal Centre (NFAC)/CIT(A) passed u/s 143(3)r.w.s147 and 250 of the Act. The assessee has raised fallowing grounds of appeal are as under: 1. On the facts

Shri Raj Kumar, Abohar vs. Assistant Comissioer of Income Tax Circle-1, Bathinda

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Meena, AM: The captioned appeal has been filed by the assessee against the order of the ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated 16.03.2023 in respect of Assessment Year 2018-19. 2 Raj Kumar v. Asstt. CIT 2. There was a short delay of 4 days ... vide order Dt. 03.08.2023, while dealing with the identical facts has restored the matter back to the file of the CIT(A) NFAC for de novo adjudication on merits after allowing reasonable opportunity of hearing to the assessee because it was brought on record before the Hon’ble Bench that

Smt. Laxmi Devi Chandwani, Bilaspur vs. Income Tax Officer, Ward-1(1), Bilaspur

In the result, we are inclined to set aside the order of the Ld

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.99/Rpr/2023 िनधा"रण वष" /Assessment Year: 2014-15 Smt. Laxmi Devi Chandwani V Income Tax Officer Agrasen Chowk S Ward-1(1), Bilaspur Bilaspur, Chhattisgarh-495 001. Chhattisgarh-495 001 Pan: Agmpc 8368H (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri S.R. Rao, Adv. राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 21/08/2023 घोषणा क" तार"ख/Date Of Pronouncement : 15/09/2023 आदेश / O R D E R Per Arun Khodpia, Am : The Captioned Appeal Is Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 20.02.2023 U/S 250 Of The Income Tax Act, 1961 For Ay 2014-15, Arises From The Order Of Ld. Assessing Officer U/S 271B Of Income Tax Act, 1961 Dated 24.09.2022. The Grounds Of The Appeal Raised By The Assessee Are As Under: “1. That The Order Of The Ld. Commissioner Of Income Tax (Appeals) Is Arbitrary, Bad In Law & Facts. 2. That The Ld. Cit(Appeals) Has Erred In Law & Facts In Confirming The Levy Of Penalty U/S 271B Imposed By Learned Assessing Officer.”

captioned appeal is filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 20.02.2023 u/s 250 of the Income Tax Act, 1961 for AY 2014-15, arises from the order of Ld. Assessing Officer u/s 271B ... total turnover of Rs.1,30,00,000/-). 3. Aggrieved by the penalty order, assessee preferred an appeal before the Ld. CIT(A), NFAC, but was unsuccessful. Dissatisfied with the findings of the Ld. CIT(A), the assessee preferred an appeal before the ITAT, hence, the case is before

Durga Prasad Chaware, Durg vs. Income Tax Officer-1(4), Bhilai, Durg

In the result, the assessee's appeal is allowed for statistical purposes

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 271/Rpr/2023 "नधा"रण वष" / Assessment Year : 2013-14 Durga Prasad Chaware Near Ramanand Kirana Store, Santoshi Para, Camp-2, Bhilai, Dist. Durg (C.G.)-492 001 Pan : Alupc4794Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(4), Bhilai, Dist. Durg (C.G.) ……""यथ" / Respondent Assessee By : None (Written Submission) Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 14.09.2023 घोषणा क" तार"ख / Date Of Pronouncement : 15.09.2023

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 26.06.2023, which in turn arises from the order passed by the AO under Sec. 144/147 of the Income-tax Act, 1961 (in short ... without considering the substantial documentary evidence that was filed with him in the course of the hearing. The assessee claims that the CIT(Appeals), NFAC, had disposed of the appeal without considering his reply dated 08.06.2023 a/w. nine enclosures (out of twenty nine enclosures) that were placed on his record

Vikas Sharma, Durg vs. Income Tax Officer-1(2), Bhilai, Durg

In the result, the assessee's appeal is allowed for statistical purposes in terms of the observations above

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 255/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Vikas Sharma Quarter No.6-A, Ruabandha Sector, Bhilai, Dist. Durg-490 006 Pan : Ddcps1720P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Bhilai (C.G.) ……""यथ" / Respondent

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 30.05.2023, which in turn arises from the order passed by the AO under Sec. 143(3) of the Income- tax Act, 1961 (in short

Shri Bhagwandas Baheti, Neemuch vs. The ITO, Neemuch

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2006-07 Shri Bhagwan Das Baheti, I.T.O., Flat No.101, Bhagwati Neemuch बनाम/ Residency, Phiroj Shaw Road, Vs. Neemuch (Assessee / Appellant) (Revenue / Respondent) Pan: Aaopb9624R Assessee By Shri Pankaj Shah, Ca & Shri Soumya Bumb, Ars Revenue By None Date Of Hearing 14.09.2023 Date Of Pronouncement 15.09.2023 आदेश / O R D E R

आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 09.03.2023 passed by learned Commissioner of Income-tax-NFAC, Delhi [“CIT(A)”], which in turn arises out of penalty-order dated 05.10.2016 passed by learned ITO, Neemuch [“AO”] u/s 271(1)(c) of Income

Shri Mukeshbhai Kishorbhai Lakhani, Surat vs. Income Tax Officer, Ward - 3(3)(3), Surat

In the result, grounds raised by the assessee are allowed

Bench: Shri Pawan Singh(Physical Hearing) Mukeshbhai Kishorbhai Lakhani, I.T.O., 89, Aashirwad Row House, Near Ward-3(3)(3), Vs. Sarthana Jakat Naka, Surat. Varachha Road, Surat-395006 (Gujarat) Pan No. Abppl 9388 Q Appellant/ Assessee Respondent/ Revenue

PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 25/05/2023 for the Assessment Year (AY) 2010-11 in confirming the penalty

Assistant Commissioner of Income Tax, Circle-2(1)(1), Surat vs. Sejal Jewellers Pvt. Ltd., Surat

In the result, grounds of appeal raised by revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) A.C.I.T., Sejal Jewellers Private Limited, Circle-2(1)(1), Ug-4/5 Rangila Park, Ghod Dod Vs. Surat. Road, Surat-395007. Pan No. Aaqcs 8686 P Appellant/ Assessee Respondent/ Revenue

PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the Revenue is directed against the order of learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 27/02/2023 for the Assessment Year (AY) 2012-13. The Revenue has raised following grounds

Iqrarul Haque, Seoni vs. Assessing Officer, Chhindwara

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

PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the National Faceless Appeal Centre (NFAC) / CIT(A) passed u/s 143(3) and 250 of the Act. The assessee has raised the following grounds of appeal: 1.In the facts and circumstances of the case

Saleem Ahmed Khan, Boon Electronic, Corporation Market Naudara Bridge, Jabalpur vs. Income Tax Officer, Ward 2(1), Jabalpur

In the result, the appeal in ITA No 88/Jab/2022 is not maintainable, ITA

PAVAN KUMAR GADALE JM: These three appeals are filed by the assessee against the different orders of the National Faceless Appeal Centre (NFAC) /CIT(A) Delhi passed (i) under U/sec143(3) r.w.s 263 and U/sec 250 of the Act and (ii) U/sec 271(1)(b) and and U/sec ... No.88& 89/Jabalpur/2022, A.Y 2014-15 10. These two appeals are filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi / CIT(A) passed u/s 271(1)(b) and section 250 of the Act. 11. The AO in the course of hearing proceedings has issued notice

Sparsh Association of Development Professionals & Consultants, Rewa vs. Asstt Commissioner of Income Tax, Rewa

In the result, the appeal of the Revenue is dismissed”

PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the National Faceless Appeal Centre (NFAC) / CIT(A) passed u/s 143(3) and 250 of the Act. The assessee has raised the following grounds of appeal: 1. That on the facts and in the circumstances

Shri Namiyun Parswanath Jain, Swetamber Manidhari Trust, Jabalpur vs. Income Tax Officer(Exemption), Jabalpur

In the result, impugned order is set aside and appeal by assessee is allowed for statistical purposes”

PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the National Faceless Appeal Centre (NFAC) /CIT(A) passed u/sec 154 and 250 of the Act. The assessee has raised the following grounds of appeal: 1. That the commissioner Appeals faceless erred in not condoning

Shri Sham Sunder Aggarwal, Kapurthala vs. Income Tax Officer Ward-2, Kapurthala

In the result, the appeal of the assessee ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.239/Asr/2023 Assessment Year: 2011-12

ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi,[in brevity the ‘CIT (A)’], order passed u/s 250 of the Income Tax Act 1961, [in brevity