“NFAC”

Ashvin Narayan Bajoria HUF, Surat vs. Income Tax Officer, Ward1(2)(1), Surat

In the result, the grounds of appeal raised by assessee is allowed

Bench: SHRI PAWAN SINGH (Judicial Member)

assessee has raised the following grounds of appeal:- “1. That on the facts of the case as well as in law, learned CIT(A), NFAC, has erred in upholding the penalty levied of Rs.8,24,790/- u/s 271(1)(c) of the Income Tax Act, 1961 (the Act). The penalty

Gopu Neelima, Nndigam vs. Income Tax Officer, Ward-1(2), Vijayawada

In the result, appeal filed by the assessee is dismissed

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

proceedings U/s. 270A of the Act. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A)-NFAC. On appeal before the Ld. CIT(A)-NFAC the Authorized Representative argued that it was the mistake of the Accountant by wrongly declaring the turnover ... while filing the return of income. The Ld. CIT(A)-NFAC on perusal of the submissions of the assessee found the explanation offered by the assessee is not bonafide and confirmed the order of the Ld. AO. The Ld. CIT(A)-NFAC also dismissed the appeal of the assessee

K M Automobiles, Korba vs. Income Tax Officer -1, Korba

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

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No. 100/Rpr/2021 "नधा"रण वष" / Assessment Year : 2015-16 K M Automobiles Plot No.187, Transport Nagar, Korba, Chhatisgarh-495 677 Pan: Aanfk0386L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1, Korba (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 05.10.2021, which in turn arises from the order passed by the A.O under Sec.143(3) of the Income-tax Act, 1961 (in short ... assessment year 2015-16. The assessee has assailed the impugned order on the following grounds of appeal before us: “1.1. The learned CIT(A) NFAC has erred in disallowing employees contribution to provident fund of Rs.8,04,112 and employees state insurance fund of Rs1,64,468 as the said

Parsben Jivanbhai Vadhiya, Surat vs. Dy. Commissioner of Income Tax, Circle -2(3), Surat

In the result, the grounds of appeal raised by the assesse is allowed

Bench: Shri Pawan Singhआ.अ.सं./Ita No.47/Srt/2023 (Ay 2017-18) (Hearing In Virtual Court) Parasben Jivanbhai Vadhiya Deputy Commissioner Of 1, Village Budhaleshwar, Tal. Income-Tax, Circle-(3), Vs Mahuva, Surat-394250 Surat Pan No: Apvpv 0109 F अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Sapnesh R Sheth, C.A राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr Date Of Filing Appeal 25.01.2023 सुनवाई की तारीख/Date Of Hearing 06.03.2023 उ"घोषणा क" तार"ख/Date Of 06.03.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Nfac/Ld.Cit(A)”] Dated 05.01.2023 For Assessment Year 2017-18, Which In Turn Arises Out Against The Penalty Levied By Assessing Officer Under Section 270A Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 26.11.2019. The Assessee Has Raised The Following Grounds Of Appeal:- “1. On The Facts Of The Case As Well As Law On The Subject, The Learned Commissioner Of Income-Tax (Appeals), Nfac Has Erred In Confirming The Action Of Assessing Officer In Imposing Penalty Of Rs.1,54,500/- U/S 270A Of The I.T.Act, 1961. Parasben J. Vadhiya 2. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Commissioner Of Income-Tax(Appeals), Nfac Has Erred In Passing Ex-Parte Order Although Assessee Sought Adjournment Upto 12/01/2023. 3. It Is Therefore Prayed That Penalty Imposed By Assessing Officer & Confirmed By Commissioner Of Income-Tax (Appeals) May Please Be Deleted.

grounds of appeal:- “1. On the facts of the case as well as law on the subject, the learned Commissioner of Income-Tax (Appeals), NFAC has erred in confirming the action of assessing officer in imposing penalty of Rs.1,54,500/- u/s 270A of the I.T.Act, 1961. Parasben J. Vadhiya ... facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income-Tax(Appeals), NFAC has erred in passing ex-parte order although assessee sought adjournment upto 12/01/2023. 3. It is therefore prayed that penalty imposed by assessing officer and confirmed by Commissioner

Chandubhai B Khatrani, Surat vs. ITO, Ward-3(3)(1), Surat

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

Bench: Shri Pawan Singhsh. Chandubhai B Khatrani, Ito, Ward, I-402, Kaveari Habitat, 3(3)(1),Surat. Vs. Near Sarthana, Jakatnaka, Varachha Road, Surat. Email:Vrmandassociates@Gmail.Com 9016091548/ 9879056986 Pan No. Asrpk 3514 C Appellant/ Assessee Respondent/ Revenue

Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre (NFAC) New Delhi dated 20/05/2022 {hereinafter called /referred ld. CIT(A)} for the Assessment year (AY) 2016-17, which in turn arise from the assessment order passed

Mr. Rolhan Sanjay Patel, Surat vs. Income Tax Officer, Ward - 1(3)(4), Surat

Bench: Shri Pawan Singh(Virtual Hearing) Rohan Sanjay Patel, I.T.O., “Sanket” Bungalow, Ward 1(3)(4), Vs. Near Bungalow No. 122 Of Sarjan Surat. Society, Opposite Science Centre, City Light Road, Surat-395007. Pan No. Ascpp 8025 C Appellant/ Assessee Respondent/ Revenue

PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee 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 07/06/2022 for the Assessment year (AY) 2014-15 wherein the assessee has raised following grounds

Nirmalaben Jaswantsinh Rathod, Silvassa vs. Income Tax Officer, Vapi Ward-5, Vapi

In the result, the original grounds of appeal raised by the assessee are allowed for statistical purpose

Bench: Shri Pawan Singh

PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the assessee are directed against the separate orders of National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals), (in short, the ld. CIT(A)) even dated 22/03/2022. In ITA No. 131/Srt/2022 the assessee has challenged the additions ... assessee has raised following grounds of appeal: “1. On appreciation of facts and circumstances of the case and law, the learned CIT(A) NFAC has erred in confirming the penalty U/s 271(1)(c) to the tune of Rs. 3,01,600/- levied by the ld. Assessing Officer. The appellant