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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 Ved Prakash Sharma, Mandideep vs. The ITO, Raisen

Appeal is allowed for statistical purpose

ITA 109/IND/2023[2015-16]Status: DisposedITAT Indore05 Sept 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2015-16 Ved Prakash Sharma, Ito, 23-24, Micaply, Raisen बनाम/ Industrial Area, Mandideep, Vs. Distt. Raisen (Assessee / Appellant) (Revenue / Respondent) Pan: Acrps2997R Assessee By None Revenue By Shri Ashish Porwal, Sr Dr Date Of Hearing 04.09.2023 Date Of Pronouncement 05.09.2023

Section 143(3)Section 250(6)

Biyani, A.M.: Feeling aggrieved by appeal-order dated 30.01.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, [“CIT(A)”], which in turn arises out of assessment-order dated 22.11.2017 passed by learned ITO, Raisen [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment- Year

Yakub Musa Patel, Bharuch vs. Income-Tax Officer Ward-1(1), Bharuch

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

ITA 467/SRT/2023[2009-10]Status: HeardITAT Surat05 Sept 2023AY 2009-10

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.467/Srt/2023 Assessment Year: (2009-10) (Virtual Hearing) Yakub Musa Patel, Vs. The Ito, 72, Capital Business Centre, Ward – 1(1), Panch Batti, Bharuch - 392001 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akmpp8976A (Appellant) (Respondent) Shri Tansim A. Kaviwala, Ca Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 05/09/2023 Date Of Pronouncement 05/09/2023

Section 143(3)Section 250(6)

order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld. CIT(A)”], National Faceless Appeal Centre (in short ‘the NFAC’), Delhi, dated 12.05.2023, which in turn arises out of an assessment order passed by Assessing Officer u/s 143(3) r.w.s. 147 of the Income

Jagdish Manilal Desai, Surat vs. The Income Tax Officer, Surat

In the result the ground No

ITA 462/SRT/2023[2007-08]Status: HeardITAT Surat05 Sept 2023AY 2007-08

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.462/Srt/2023 Assessment Year: (2007-08) (Virtual Hearing) Jagdish Manilal Desai (Huf), Vs. The Ito, Prop. Hemal Gems, 104, 3Rd Ward – 1(3)(2), Floor, Keshav Jyot Apartment, Surat Lal Bunglow, Athwalines, Surat – 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabhj3074D (Appellant) (Respondent)

Section 143(3)

order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld. CIT(A)”], National Faceless Appeal Centre (in short ‘the NFAC’), dated 16.06.2023, which in turn arises out of an assessment order passed by Assessing Officer u/s 143(3) r.w.s. 147 of the Income

Mr Bimal H. Kiri, Mumbai vs. Assistant Commissioner of Income Tax. Circle 19(1), Mumbai

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

ITA 1335/MUM/2023[2011-2012]Status: DisposedITAT Mumbai04 Sept 2023AY 2011-2012
For Appellant: Shri Neelkanth Khandelwal &For Respondent: Ms. R.M Brindha.DR
Section 143(2)Section 143(3)

PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of National Faceless Appeal Centre (NFAC) Delhi/ CIT(A) passed u/s 143(3) and 250 of the Act. The assessee has raised the following grounds of appeal: 1. The Commissioner of Income-tax (Appeals) at the National

ACIT, Circle- 14(1)(1), Mumbai vs. M/S. Akshay Infrastructure Pvt. Ltd., Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 2923/MUM/2022[2013-14]Status: DisposedITAT Mumbai04 Sept 2023AY 2013-14

Bench: Shri Br Baskaran & Shir Pavan Kumar Gadaleacit, Circle – 14(1)(1) Vs. M/S.Akshayinfrastructure Room No. 432, Pvt Ltd.102, 4Th Floor, Siddhivinayak Chsl, Aayakar Bhavan, Tilak Nagar, M.K. Road, Chembur, Mumbai- 400020. Mumbai-400089 Pan/Gir No. : Aahca2331A Appellant .. Respondent Assessee By : Mr.Ajaysingh&Yogeshjoijode.Ar Revenue By : Mr.Manoj Kumar.Dr Date Of Hearing 03.07.2023 Date Of Pronouncement 04.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi /Cit(A) Mumbai Passed U/Sec 250 Of The Act. The Revenue Has Raised The Fallowing Grounds Of Appeal. 1."On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Deleting The Addition Made By The A.O. Of Rs2,03,00,000/- On Account Of Disallowance U/S 68 Of The Income Tax Act Merely Relying On The Submissions Made By The A.R. Of The Assessee & On The Basis Of

For Appellant: Mr.AjaySingh&YogeshJoijode.ARFor Respondent: Mr.Manoj Kumar.DR
Section 143(2)Section 143(3)Section 68

PAVAN KUMAR GADALE JM: The revenue has filed the appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi /CIT(A) Mumbai passed u/sec 250 of the Act. The revenue has raised the fallowing grounds of appeal. 1."On the facts and in the circumstances of the case

Dharmender, New Delhi vs. ITO Ward 4 5(7), New Delhi

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

ITA 872/DEL/2023[2012-13]Status: DisposedITAT Delhi04 Sept 2023AY 2012-13

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2012-13 Dharmender Ito A-71, Amar Colony Nangloi, Vs Ward- 45 (7) New Delhi-10041 New Delhi Pan No.Agopc1093M (Appellant) (Respondent)

04/09/2023 Date of Pronouncement: 04/09/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order dated 31.01.2023 by NFAC, Delhi pertaining to A.Y.2012-13. 2. The sum and substance of the grievance of the assessee is that the NFAC erred in dismissing the appeal ... limine without affording a reasonable and adequate opportunity of being heard. 3. We have carefully perused the impugned order of the NFAC. We find that NFAC has dismissed the appeal without considering the merits of the case, therefore, in the interest of justice we restore the appeal to the files

Ekalvya Gift Gaileries Private Limited, New Delhi vs. ITO Ward 1(5), Faridabad

The appeals are allowed for statistical purposes and the issue of

ITA 866/DEL/2023[2017-18]Status: DisposedITAT Delhi04 Sept 2023AY 2017-18

Bench: Shri Narendra Kumar Billaiya & Shri Anubhav Sharma

Section 142(1)

assessee has preferred these appeals for A.Y. 2016-17 and 2017-18, challenging the order of learned CIT(A), National Faceless Appeal Centre (NFAC), Delhi, confirming the penalty levied by the AO amounting to Rs. 10,000/- for non-compliance of the notices

Ekalavya Gift Gaileries Private Limited, New Delhi vs. ITO Ward 1(5), Faridabad

The appeals are allowed for statistical purposes and the issue of

ITA 865/DEL/2023[2016-17]Status: DisposedITAT Delhi04 Sept 2023AY 2016-17

Bench: Shri Narendra Kumar Billaiya & Shri Anubhav Sharma

Section 142(1)

assessee has preferred these appeals for A.Y. 2016-17 and 2017-18, challenging the order of learned CIT(A), National Faceless Appeal Centre (NFAC), Delhi, confirming the penalty levied by the AO amounting to Rs. 10,000/- for non-compliance of the notices

Aashiyana Infrastructure Development Private Limited, Faridabad vs. DCIT Circle 1(1), New Delhi

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

ITA 641/DEL/2023[2010-11]Status: DisposedITAT Delhi04 Sept 2023AY 2010-11

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2010-11 Aashiyana Infrastructure Dcit Development Private Vs Circle- 1 (1) Limited Plot No.830, Near New Delhi Asian Hospital Sector- 21A, Faridabad Pan No.Aafca2236A (Appellant) (Respondent)

04/09/2023 Date of Pronouncement: 04/09/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order dated 30.12.2022 by NFAC, Delhi pertaining to A.Y.2010-11. 2. The sum and substance of the grievance of the assessee is that the NFAC erred in dismissing the appeal without ... direct tax VSV Act, 2020. 3. Representatives of both the sides were heard at length. Case records carefully perused. The order of the NFAC show that the appeal of the assessee has been set aside for want of verification of tax paid in respect of the declaration made under

Ashok Kumar Singh, Durg vs. Income Tax Officer-2(2), Bhilai, Durg

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 150/RPR/2023[2010-11]Status: DisposedITAT Raipur04 Sept 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 150/Rpr/2023 "नधा"रण वष" / Assessment Year : 2010-11 Ashok Kumar Singh P-10, Rishab Green City, Pulgaon, Durg-491 001 (C.G) Pan : Bcfps1394K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(2), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 147Section 148Section 271(1)(c)Section 274

RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order passed by the CIT (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 06.03.2023, which in turn arises from the order passed by the A.O. u/s.271(1)(c) of the Income-tax Act, 1961 (for short

Bhuneshwar Prasad Sahu, Baloda Bazar, Raipur vs. Income Tax Officer, Ward- Bhatapara, Bhatapara

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 109/RPR/2023[2019-20]Status: HeardITAT Raipur04 Sept 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.109/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Bayps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)Section 36(1)(va)

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 09.02.2023, which in turn arises from the intimation issued by the Centralized Processing Centre (CPC)/AO under Sec. 143(1) of the Income ... following grounds of appeal before us : “1. That, on the facts and in the circumstance of the case, the learned CIT(A), NFAC, New Delhi, erred in dismissing the appeal. 1.1. That Ld. CIT(A) was not justified in upholding the adjustment made by the CPC, Bengaluru while processing

Chandrahasni Ispat Pvt Ltd, Raigarh vs. Assistant Commissioner of Income Tax, Circle-1(1), Bilaspur

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of our observations mentioned above

ITA 177/RPR/2022[2017-18]Status: DisposedITAT Raipur04 Sept 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.177/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Chandrahasni Ispat Private Limited Gerwani, Saraipalli Road, Raigarh-496 001 Pan : Aaccc9257G .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(2)Section 143(3)Section 251(1)(a)Section 251(2)Section 68

present appeal filed by the assessee company is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 15.07.2022, which in turn arises from the order passed by the A.O under Sec. 143(3) of the Income ... order on the following grounds of appeal before us : “1. That in the facts and circumstances of the case, the National Faceless Appeal Centre (NFAC) has grossly erred in dismissing the appeal so filed by the assessee and thus sustaining the additions of Rs.1

Narayan Singh Nayak, Jhabua vs. The ITO 2, Ratlam

ITA 42/IND/2023[2013-14]Status: DisposedITAT Indore04 Sept 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2013-14 Shri Narayan Singh Nayak, Ito-2, बनाम/ 1, Ranu Colony, Ratlam Jhabua Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Abapn9853D Assessee By Shri Santosh Deshmukh & Shri Parth Jhavar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.08.2023 Date Of Pronouncement 04.09.2023

Section 143(3)Section 144Section 147Section 263

Biyani, A.M.: Feeling aggrieved by appeal-order dated 09.12.2022 passed by learned Commissioner of Income-Tax (Appeal), NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of assessment-order dated 20.11.2019 passed by learned ITO-2, Ratlam u/s 144 read with section 263 of Income

Piyush Kantilal Patel, Surat vs. Income Tax Officer, Surat

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

ITA 465/SRT/2023[2014-15]Status: HeardITAT Surat04 Sept 2023AY 2014-15

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.465/Srt/2023 Assessment Year: (2014-15) (Virtual Hearing) Piyush Kantilal Patel, Vs. The Ito, E-101, Stuti Universal, Green Ward – 2(2)(3), City Road, Pal, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Auupp6600P (Appellant) (Respondent) Shri Sapnesh Sheth, Ca Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 04/09/2023 Date Of Pronouncement 04/09/2023

Section 144Section 250(6)

order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld. CIT(A)”], National Faceless Appeal Centre (in short ‘the NFAC’), Delhi, dated 29.05.2023, which in turn arises out of an assessment order passed by Assessing Officer u/s 144 of the Income Tax Act, 1961 (hereinafter referred

Shri Ahindrakumar P. Nandi, Bharuch vs. Income Tax Officer, Ward - 1(3), Bharuch Now ACIT, Circle-2(1)(1), Vadodra, Vadodara

In the result, the appeal of the assessee is allowed

ITA 380/SRT/2023[2008-09]Status: DisposedITAT Surat04 Sept 2023AY 2008-09

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.380/Srt/2023 Assessment Year: (2008-09) (Virtual Hearing) Ahindrakumar P. Nandi, Vs. The Ito, B-303, Reva Darshan, Maktampur Ward-2(1)(1), Near Police Station, Bharuch, Vadodara Bharuch – 395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbpn0242K (Assessee) (Respondent)

Section 144Section 147Section 234ASection 69

order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld. CIT(A)”], National Faceless Appeal Centre (in short ‘the NFAC’), Delhi, dated 29.03.2023, which in turn arises out of an assessment order passed by Assessing Officer u/s 144 r.w.s. 147 of the Income ... facts but based on presumptions and hence, needs to be quashed. 2. In the facts and circumstances of the case, Ld. CIT(Appeals), NFAC has erred in law and in facts in making an addition of Rs.2,48,603/- u/s 69 as unexplained investment which as such is fully explained

Mukeshbhai Kishorbhai Lakahni, Surat vs. Income Tax Officer, Ward 3(3)(3), Surat

In the result, the appeal of the assessee is partly allowed to the extent indicated above

ITA 20/SRT/2023[2010-11]Status: DisposedITAT Surat04 Sept 2023AY 2010-11

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.20/Srt/2023 Assessment Year: (2010-11) (Physical Hearing) Mukeshbhai Kishorbhai Lakahni, Vs. The Ito, 201, Patel Mansion, 20 Sadhana Ward – 3(3)(3), Soc. Opp. Jain D, Lambe Hanuman Surat Road, Varach Matawadi, Surat – 395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abppl9388Q (Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 69A

order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld. CIT(A)”], National Faceless Appeal Centre (in short ‘the NFAC’), Delhi, dated 20.10.2022, which in turn arises out of an assessment order passed by Assessing Officer u/s 143(3) r.w.s. 147 of the Income

Hasmukh Kanjibhai Tadhani, Surat vs. Income Tax Officer, Ward- 3(2)(3), Surat

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

ITA 19/SRT/2023[2017-18]Status: DisposedITAT Surat04 Sept 2023AY 2017-18

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.19/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) Hasmukh Kanjibhai Tadhani, Vs. The Ito, 170, Vaikunth Dham Society, Ward – 3(3)(3), Laxmikant Ashram Road, Surat Katargam, Surat – 395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafpt1257K (Appellant) (Respondent)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 271Section 69A

order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld. CIT(A)”], National Faceless Appeal Centre (in short ‘the NFAC’), Delhi, dated 24.11.2022, which in turn arises out of an assessment order passed by Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (hereinafter

Rajeev Kailash Chhabra (HUF), Surat vs. Income Tax Officer, Ward 1(2)(5), Surat

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

ITA 17/SRT/2023[2017-18]Status: DisposedITAT Surat04 Sept 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.17/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) Rajeeev Kailash Chhabra (Huf), Vs. The Ito, Ward-1(2)(5), 8/7, 1St Floor, Khatodara Ind. Estate, Surat. Behind Sub Jail, Khatodara, Surat – 395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhr3140C (Appellant) (Respondent) Shri Sapnesh Sheth, Ca Appellant By Shri Ashok B. Koli, Cit(Dr) Respondent By Date Of Hearing 20/07/2023 Date Of Pronouncement 04/09/2023

Section 144

order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld. CIT(A)”], National Faceless Appeal Centre (in short ‘the NFAC’), Delhi, dated 31.10.2022, which in turn arises out of an assessment order passed by Assessing Officer u/s 144 of the Income Tax Act, 1961 (hereinafter referred

Raj Kishore Prasad, Ahmedabad vs. Income Tax Officer, Ward - 3, Valsad

In the result, appeal filed by the assessee is allowed

ITA 146/SRT/2023[2012-13]Status: DisposedITAT Surat04 Sept 2023AY 2012-13

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.146/Srt/2023 Assessment Year: (2012-13) (Virtual Hearing) Raj Kishore Prasad, Vs. The Ito, 201, 2Nd Floor, Devashish Complex, Ward-3, Nr. Regenta Central Antarim Hotel, Valsad Off Cg Road, Ahmedabad "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aitpp0535A (Assessee) (Respondent)

Section 10(5)Section 144Section 147Section 271(1)(c)

order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld. CIT(A)”], National Faceless Appeal Centre (in short ‘the NFAC’), Delhi, dated 30.01.2023, which in turn arises out of penalty order passed by Assessing Officer u/s 271(1)(c) of the Income Tax Act, 1961 (hereinafter

DCIT-8(1)(1), Mumbai vs. M/S Sapiens Technologies (1982) India Pvt Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 1361/MUM/2023[2014-2015]Status: DisposedITAT Mumbai01 Sept 2023AY 2014-2015

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.1361/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) Dcit-8(1)(1) बिधम/ M/S. Sapiens Room No. 673, 6Th Floor, Technologies (1982) India Vs. Aayakar Bhawan, Maharshi Pvt. Ltd. Karve Marg, Mumbai- 22, New Pushpamilan, 67, 400020. Worli Hills, Mumbai- 400018. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaaci8674H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Ms. Vani Saxena Revenue By: Shri Ram Krishna Kedia (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 06/07/2023 घोषणा की तारीख /Date Of Pronouncement: 01/09/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Revenue Against The Order Of The Ld. Commissioner Of Income Tax/Nfac, Delhi Dated 24.02.2023 For Assessment Year 2014-15. 2. The Grounds Of Appeal Of The Revenue Are As Under: - “(I) Whether On The Facts & Circumstances Of The Case, The Ld. Cit(A) Erred In Considering Daily Overseas Allowances Was Paid By The Company Being In The Nature Of Reimbursement Of Expenses Incurred By Employees On Their Business Trip To Overseas. (Ii) Whether On The Facts & Circumstances Of The Case, The Ld. Cit(A) Has Failed To Consider That The Allowance Are Perquisite Within The Meaning Of Section 17(2) Of The I. T. Act & Hence It Will Be Taxable In India & Assessee Has Failed To Deduct Taxes At Source As Required U/S 40(A)(Iii).”

For Appellant: Ms. Vani SaxenaFor Respondent: Shri Ram Krishna Kedia (Sr. AR)
Section 143(3)Section 17(2)Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM