“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

Shri Kuldeep Kumar, Bikaner vs. ITO, Ward-1(4), Bikaner

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

ITA 221/JODH/2023[2010-11]Status: DisposedITAT Jodhpur10 Aug 2023AY 2010-11

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2010-11 Sh. Kuldeep Kumar S/O Ram Income Tax Officer, Swaroop, Chak-13 Kyd Vs Ward-1(4), Bikaner Khajuwala, Bikaner-3334023 Pan: Brkpk2021B Appellant / Assessee Respondent / Revenue Assessee By Sh. Suresh Ojha, Advocate Revenue By Ms. Nidhi Nair, Jcit-Dr Date Of Hearing 09.08.2023 Date Of Pronouncement 10.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals) (Nfac) Under Section 250 Of Income Tax Act, 1961 Dated 24.05.2023 Emanating From The Assessment Order Passed Under Section 147 R.W.S. 143(3) Of The Act Dated 21.11.2017. The Grounds Of Appeal Raised By The Assessee Are As Under:- 1. The Order Passed By The Income Tax Officer & Sustained By The Commissioner Of Income Tax (Appeals) Is Illegal Against The Law & Without Any Application Of Mind, Therefore, Is Liable For Quash. Sh. Kuldeep Kumar

Section 147Section 148Section 250

DIPAK P. RIPOTE, AM: This is an appeal filed by the Assessee against the order of ld. Commissioner of Income Tax (Appeals) (NFAC) under section 250 of Income Tax Act, 1961 dated 24.05.2023 emanating from the assessment order passed under section 147 r.w.s. 143(3) of the Act dated ... also filed an application for admission of additional evidence before ld. CIT(A), Bikaner. Then assessee filed all these details electronically before CIT(A) (NFAC), assessee filed copy of e-Proceedings Response Acknowledgment to demonstrate that assessee had filed all these documents electronically before ld. CIT(A) (NFAC). However

Harbir Singh, Gurgaon vs. ITO, Ward 1(4), Gurgaon

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

ITA 540/DEL/2023[2018-19]Status: DisposedITAT Delhi10 Aug 2023AY 2018-19

Bench: Shri C.M. Garg & Shri Pradip Kumar Kediaharbir Singh, Vs. Ito, C/O. Ca Mr Sahu, House No. Ward-1(4), 651, 1St Floor, Sector-10A, Near Gurgaon Gd Goenka Public School, Gurgaon, Haryana (Appellant) (Respondent) Pan: Afrpa3023P

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)

GARG, J. M.: 1. This appeal has been filed by the assessee against the order of the ld CIT(A)/ National Faceless Appeal Centre (NFAC), Delhi dated 27.12.2022 for AY 2018-19. 2. 2. As per grounds of appeal, the assessee has challenged the disallowance of employees contribution to Provident

Fil India Business & Research Services Private Limited, New Delhi vs. ACIT, Circle-7(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 412/DEL/2023[2020-21]Status: DisposedITAT Delhi10 Aug 2023AY 2020-21

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kediaassessment Year: 2020-21 Fil India Business & Research The Acit, Circle-7(1), New Delhi Services Pvt. Ltd., Private Studio-Ncr/Ac/Ps/00/010B, Vs. Ground Floor, Worldmark 1, Asset Area 11, Aerocity, Hospitality District, Indira Gandhi International Airport, New Delhi-110037, Pan Aabcf 1572 C (Appellant) (Respondent) For Assessee: Shri Shashwat Bajpai, Adv. For Revenue : Shri Vivek Kumar Upadhyay, Sr. Dr

For Appellant: Shri Shashwat Bajpai, AdvFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR

Section 143(1)Section 250

Date of Hearing : 27.07.2023 Date of Pronouncement : 10.08.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of Ld. NFAC, New Delhi dated 23.12.2022 for AY 2020-21. 2. The grounds have been raised by the assessee are as follows:- 1. That on the facts ... Appeals [CIT(A)'1 under section 250 of the Income tax Act ('the act) dated 23 December 2022 issued by National Faceless Appeal Centre (NFAC') is bad in law and void ab initio. 2. On the facts and circumstances of the case and in law, the CIT(A) has erred

Ge India Industrial Private Limited, New Delhi vs. ACIT, (OSD), New Delhi

In the result, the appeal is allowed for statistical purposes

ITA 147/DEL/2023[2019-20]Status: DisposedITAT Delhi10 Aug 2023AY 2019-20

Bench: Shri G.S. Pannu, Presidenet & Shri Saktijit Dey, Vice-Assessment Year: 2019-20 Ge India Industrial Private Vs. Acit, (Osd), Ltd., A-18, First Floor, Okhla New Delhi Ind. Area, Phase-2, Okhla Ind. Estates S.O. Tehkhand, South East Delhi, New Delhi Pan :Aaacg4901D (Applicant) (Respondent)

Section 143(1)Section 143(1)(a)Section 251Section 36(1)(va)Section 40

ORDER PER SAKTIJIT DEY, VICE-PRESIDENT: Captioned appeal filed by the assessee arises from the order dated 25.11.2022 passed by National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2019-20. 2. Ground nos. 1 and 2 being general grounds, do not require adjudication. 3. In ground no.3

Himanshu Education Society, Delhi vs. ITO Ward Exemption 1(2), Delhi

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

ITA 1757/DEL/2022[2020-21]Status: DisposedITAT Delhi10 Aug 2023AY 2020-21

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri T. James Singson CIT- DR

Section 10Section 11Section 111Section 12ASection 139Section 139(1)Section 139(4)Section 143(1)Section 143(3)Section 4A

Hearing : 08.08.2023 Date of Pronouncement : 10.08.2023 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 12.06.2022 pertaining to Assessment Year 2020-21. 2. The grievance of the assessee read as under: “1. That the CIT(Appeals) erred

Annapurna Charitable Society, Visakhapatnam vs. Income Tax Officer, Exemption Ward, Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 98/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam10 Aug 2023AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.98/Viz/2023 ("नधा"रण वष" / Assessment Year : 2020-21) Annapurna Charitable Society, Vs. The Income Tax Officer, Visakhapatnam. Exemption Ward, Pan: Aaata 3097 P Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri GVN Hari, ARFor Respondent: Sri MN Murthy Naik, CIT-DR

Section 11Section 139Section 139(1)Section 139(4)Section 139(5)Section 143(1)Section 4

appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [Ld. CIT(A)-NFAC] vide DIN & Order No. ITBA/NFAC/S/250/2022-23/1049707754(1) dated 13/2/2023 arising out of the intimation U/s. 143(1) of the Income ... from the Ld. CIT(Exemptions), dated 17/1/2023 condoning the delay in filing of Form-10B for the AY 2020-21. The Ld. CIT(A)-NFAC, considered the condonation granted to the assessee. However, the Ld. CIT(A)-NFAC found that the assessee has filed its return of income belatedly

Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. Venkateswara Rao Thotakura, Secunderabad

In the result, appeal filed by the Revenue is dismissed

ITA 17/VIZ/2023[2019-20]Status: DisposedITAT Visakhapatnam10 Aug 2023AY 2019-20

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

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Sri ON Hari Prasada Rao

Section 139(1)Section 154Section 295(1)Section 295(2)Section 90Section 90ASection 91

This appeal filed by the Revenue against the order of the Ld. Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre [Ld. CIT(A)-NFAC] vide DIN & Order No. ITBA/NFAC/S/250/2022-23/1047730810(1), dated 30/11/2022 arising out of the order passed U/s. 154 r.w.s 143(1) of the 2 Income ... Aggrieved by the rectification order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A)-NFAC. The Ld. CIT(A)-NFAC observed that the Ld. AO by relying on the Income Tax Rules, 1962 has disallowed the foreign tax credit claimed by the assessee since

The Central Goods& Serive Tax and Employees Thrift and Co.Op Credit Society Ltd, Kakinada vs. Income Tax Officer, Ward-1, Kakinada

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

ITA 107/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam10 Aug 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.107/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2018-19) The Central Goods & Service Tax & Vs. Income Tax Officer Employees Thrift & Co-Op Credit Ward-1 Society Limited Kakinada Ground Floor O/O The Deputy Commissioner Of Customs, Port Area Kakinada [Pan : Aacat8895R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri V.Govinda Raju, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR

Section 143(1)Section 154Section 250Section 80PSection 80P(2)(a)

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/250/2022-23/1049294835(1) dated 31.01.2023, arising out of assessment order passed u/s 154 of the Income Tax Act, 2 I.T.A. No.107/Viz/2023, A.Y.2018-19 ... appeal : 1. That the Impugned Order (Order u/s 250 of the Income Tax Act, 1961 passed by the Ld.First Appellate Authority (i.e. Ld.CIT(Appeals), NFAC, Delhi) in so far as it is prejudicial to the interests of the Appellant is bad and erroneous in law and is against the facts

Dhairya Lakshmi Cellular, Vijayawada vs. Income Tax Offficer, Ward-2(1), Vijayawada

In the result, appeal filed by the assessee is allowed

ITA 247/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam10 Aug 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.247/Viz/2022 ("नधा"रण वष" / Assessment Year: 2017-18) Dhairya Lakshmi Cellular, Vs. Income Tax Officer, Vijayawada. Ward-2(1), Pan: Aajfd 7746 F Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 12/07/2023 घोषणा क" तार"ख/Date Of : 10/08/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, ARFor Respondent: Sri ON Hari Prasada Rao

Section 115BSection 133(6)Section 142(1)Section 144Section 271ASection 44ASection 69A

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/250/2022-23/1047472662(1), dated 17/11/2022 arising out of the order passed U/s. 144 of the Income Tax Act, 1961 [the Act], dated ... dated 5/12/2019. Aggrieved by the order of the Ld. AO, the assessee went on appeal before the Ld. CIT(A)-NFAC. 3. On appeal the Ld. CIT(A)-NFAC observed that though the assessee has submitted that the Ld. AO has ignored the Notifications issued by the Reserve Bank

Potluri Phanendra Babu, Visakhapatnam vs. Income Tax Officer, Ward-3(2), Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 242/VIZ/2022[2012-13]Status: DisposedITAT Visakhapatnam10 Aug 2023AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.241 & 242/Viz/2022 ("नधा"रण वष" / Assessment Year : 2007-08 & 2012-13) Potluri Phanendra Babu, Vs. The Income Tax Officer, Visakhapatnam. Ward-3(2), Pan: Agspp 7638 K Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 15/06/2023 घोषणा क" तार"ख/Date Of : 10/08/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, ARFor Respondent: Sri ON Hari Prasada Rao

Section 133ASection 143(3)Section 147Section 271(1)(c)

appeals are filed by the assessee against the orders of the Ld. Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre [Ld. CIT(A)-NFAC] vide DIN & Order No. ITBA/NFAC/S/250/2022-23/1046470694(1), dated 26/10/2022 and ITBA/NFAC/S/250/2022-23/1046470778(1), dated 26/10/2022 arising out of the orders passed ... Aggrieved by the order of the Ld. AO on the penalty proceedings, the assessee filed an appeal before the Ld. CIT(A)- NFAC. The Ld. CIT(A)-NFAC considering that the assessee has not disclosed his true income in the return of income, confirmed the penalty levied

Potluri Phanendra Babu, Visakhapatnam vs. Income Tax Officer, Ward-3(2), Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 241/VIZ/2022[2007-08]Status: DisposedITAT Visakhapatnam10 Aug 2023AY 2007-08

For Appellant: Sri GVN Hari, ARFor Respondent: Sri ON Hari Prasada Rao

Section 133ASection 143(3)Section 147Section 271(1)(c)

Rama Rao Karnam, Visakhapatnam vs. Joint Commissioner of Income Tax, Range-4, Visakhapatnam

In the result, appeal filed by the assessee is dismissed

ITA 141/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam10 Aug 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.141/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2017-18) Mr.Rama Rao Karanam Vs. Joint Commissioner Of 4-4 Chandrampalem, Durga Nagar Income Tax Madhurawada Range-4 Pothinamallayapalem S.O. Visakhapatnam Visakhapatnam Pan : [Bcppk19929Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 12.07.2023 घोर्णध की तधरीख/Date Of Pronouncement : 10.08.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: 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/250/2022-23/1043662508(1) Dated 29.06.2022 For The Assessment Year (A.Y.) 2017-18. 2. Brief Facts Of The Case Are That The Assessee, An Individual, Filed His Original Return Of Income For The A.Y.2017-18 On 28.03.2019, Declaring Total Income At Rs.3,20,230/-. During The Course Of Assessment

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR

Section 250Section 269SSection 271DSection 273B

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/250/2022-23/1043662508(1) dated 29.06.2022 for the Assessment Year (A.Y.) 2017-18. 2. Brief facts of the case are that the assessee ... I.T.Act is contrary to the provisions of law. 2. The Ld.Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (in short “CIT(A)-NFAC”), while passing the subject order u/s 250 of the IT Act dt.29.06.2022, failed to take cognizance of the submissions made by the Assessee while confirming

Jiyyana Venkatrayudu, Kakinada vs. Assistant Commissioner of Income Tax, Circle-1, Kakinada

In the result, appeal of the assessee is allowed

ITA 138/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam10 Aug 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.138/Viz/2022 ("नधा"रण वष" / Assessment Year: 2017-18) Jiyyana Venkatrayudu, Vs. Asst. Commissioner Of Kakinada. Income Tax, Pan: Axppj 2351 K Circle-1, Kakinada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 14/06/2023 घोषणा क" तार"ख/Date Of : 10/08/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, ARFor Respondent: Sri ON Hari Prasada Rao

Section 115BSection 144Section 197Section 234ASection 234BSection 234CSection 54FSection 68

appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [Ld. CIT(A)-NFAC] in DIN & Order No. ITBA/NFAC/S/250/2022-23/1042955077(1), dated 5/5/2022 arising out of the order passed U/s. 144 of the Income ... judgment U/s. 144 of the Act. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A)-NFAC. On appeal, the Ld. CIT(A)-NFAC upheld the order of the Ld. AO and dismissed the appeal of the assessee. Aggrieved by the order

Bhuneshwar Prasad Sahu, Baloda Bazar, Raipur vs. Deputy Commissioner of Income Tax, CPC, Jao Income Tax Officer, Bhatapara

ITA 64/RPR/2022[2018-19]Status: DisposedITAT Raipur10 Aug 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 64/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Batps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Cpc, Jao-Income Tax Officer, Bhatapara ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 43B

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 21.03.2022, which in turn arises from the order passed by the Centralized Processing Centre (CPC)/A.O. u/s.154 of the Income

Adim Jati Sewa Sahakari Samiti Maryadit, Raipur vs. Income Tax Officer-1(1), Raipur

The appeal of the assesse is allowed

ITA 30/RPR/2022[2013-14]Status: DisposedITAT Raipur10 Aug 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)Section 271Section 271BSection 273BSection 44A

assessee has filed this appeal against the order passed by the Commissioner of Income Tax (Appeals), Income Tax Department, National Faceless Appeal Centre (NFAC), Delhi, dated 29.11.2021, for the AY 2013- 14, emerged on account of appeal against the penalty order u/s.271 of the Income Tax Act, 1961 (in short ... No.30/RPR/2022 32:2 2. The assessee has raised the following grounds of appeal: 1. That under facts and Jaw, the Ld. C1T (Appeals), NFAC, Delhi erred in passing Order ex- parte. He further erred in not considering the explanation mentioned in the penalty order of the Ld. Assessing Officer

M/S Kerala Automobiles Ltd, Trivandrum vs. Assistant Commissioner of Income Tax, Circle 1(1), Trivandrum

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

ITA 176/COCH/2023[2018-19]Status: DisposedITAT Cochin10 Aug 2023AY 2018-19

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember Kerala Automobiles Ltd. Asst. Cit, Aralumoodu P.O., Neyattinkara Circle 1(1), Vs. Trivandurm 695123 Trivandrum [Pan:Aabck0142M] (Respondent) (Appellant)

For Appellant: Shri Anand George Thomas, CAFor Respondent: Shri Sajit Kumar Das, CIT-DR

Section 115Section 143(1)Section 143(2)Section 144Section 251Section 68

Sanjay Arora, AM This is an Appeal by the Assesseedirected against the Order dated 31.01.2023 by the National Faceless Appeal Centre, Delhi (NFAC), dismissing the assessee’s appeal contesting it’s assessment under section 144 of the Income Tax Act, 1961 (the Act) dated 27.08.2021 for Assessment Year

Tejas Mahendrabhai Modi, Dang vs. Income Tax Officer, Ward - 5, Navsari

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

ITA 366/SRT/2023[2013-14]Status: DisposedITAT Surat10 Aug 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.366/Srt/2023 Assessment Year: (2013-14) (Physical Hearing) Tejas Mahendrabhai Modi, Vs. The Ito, Medical Colony, At & Po: Ahwa, Ward – 5, Tal: Ahwa, Dang – 394710 Navsari. (Gujarat). "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Asupm2132P (Appellant) (Respondent) Shri Akshay Modi, Ca Appellant By Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 10/08/2023 Date Of Pronouncement 10/08/2023

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 07.03.2023, which in turn arises out of an assessment order passed by Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (hereinafter

Shri Mansi Rajen Oza, Mumbai vs. Income Tax Officer 32(2)(3), Mumbai

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

ITA 1742/MUM/2023[2010-2011]Status: DisposedITAT Mumbai09 Aug 2023AY 2010-2011

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Smt. Mahita Nair

Section 250

raised the following grounds:– “Based 1. Under the facts and circumstances of the case and in law the order passed by the Id NFAC being bad in law on various counts and that, the same should be set aside. Shri Mansi Rajen Oza ITA no.1742/Mum./2023 2. Under the facts ... circumstances of the case and in law the Ld. CIT (A) NFAC has passed the order in limine without giving any opportunity to explain the alleged delay considered by him in filing the appeal by the appellant. 3. Under the facts and circumstances of the case

Booking.Com India Support & Marketing Services Pvt. Ltd., Mumbai vs. DCIT - Circle 6 (1)(2), Mumbai

ITA 2069/MUM/2022[2018-19]Status: DisposedITAT Mumbai09 Aug 2023AY 2018-19

For Appellant: Shri Ajit Kumar JainFor Respondent: Shri Ajit Pal Singh Daia

Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 270A

Final Assessment order dated 23 June 2022 is non-est having been passed by Ld. AO as opposed to the National Faceless Assessment Centre ("NFAC") which had validly assumed jurisdiction over the Appellant, it was only NFAC which was competent to pass the impugned assessment order, failing which, the said

Mirnal Mehta, Cuttack vs. ITO Wrd-2(4), Cuttack

In the result, appeal of the assessee is allowed

ITA 170/CTK/2023[2017-18]Status: HeardITAT Cuttack09 Aug 2023AY 2017-18

Bench: Shri George Mathanआयकर अऩीऱ सं/Ita No.170/Ctk/2023 (ननधाारण वषा / Assessment Year :2017-2018) Mrinal Mehta, Vs Ito, Ward-2(4), Cuttack Iswar Dham, Alamchand Bazar, Cuttack Pan No. :Afupm 1868 D (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Mohit Sheth, Advocate राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 09/08/2023 घोषणा की तारीख/Date Of Pronouncement : 09/08/2023 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 28/04/2023, Passed In Itba/Nfac/S/250/2023-24/1052428107(1) For The Assessment Year 2017-2018. 2. Ld. Ar Has Filed His Written Submissions, Which Read As Under :- Written Submission Facts Of The Case -- The Appellant Is An Individual Deriving Income From Business. The Appellant Filed His Audited Return Of Income For The Aforesaid Assessment Year. The Appellant'S Return Was Selected For Scrutiny By Cass On Reason For Substantial Cash Deposits In Banks. Notices Were Served On Appellant Regarding The Matter For Verification. In Response To The Notices & Show Cause Notices The Appellant Produced All The Materials Alongwith Books Of Accounts & All The Bank Accounts Statement For Verification. The Same Was Duly Verified By The Assessing Officer & Assessment Was Completed U/S 143(3) On 31/12/2019. The Ao On Verification Of Bank Accounts Found That The Assessee Has Deposited Rs.58,65,000/- In The Bank Account With Icici Bank Ltd. & Treated As An Unaccounted Cash Sales Of The Assessee & Thus Gross Profit Of The Assessee Was Estimated @ 8% On The Total

For Appellant: Shri Mohit Sheth, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR

Section 143(3)Section 270A

This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 28/04/2023, passed in ITBA/NFAC/S/250/2023-24/1052428107(1) for the assessment year 2017-2018. 2. Ld. AR has filed his written submissions, which read as under :- WRITTEN SUBMISSION Facts