“NFAC”

Rohit Bohara, Mumbai vs. DCIT, Circle 27(3), Mumbai

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

Bench: Shri Pawan Singh & Shri Girish Agrawal(Physical Hearing) Rohit Bohra, Dcit-Circle27(3), B-3501, Bhagwati Eleganza, Vs Room No. 423, Vrccl, Plot No. 12, Sector 11, Ghansoli, Sector 30, Navi Mumbai, Navi Mumbai – 400709. Vashi – 400703. [Pan No. Ahqpb6511] Appellant / Assessee Respondent / Revenue Assessee By Shri Aditya Ramachandran, Ca Revenue By Shri Ujjwal Kumar – Sr. Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 10.03.2026 Order Under Section 254(1) Of Income Tax Act Per: Pawan Singh: 1. This Appeal By The Assessee Is Directed Against The Order Of Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi (In Short, The Ld. Cit(A)) Dated 09/10/2025 For The Assessment Year (Ay) 2019-20. The Assessee Has Raised Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case & In Law, The Appeal Of The Appellant Before The Cit (A) May Please Be Restored Back & The Non-Compliance Of The Appellant In Respect Of The Notices Issued By The Cit (A) May Please Be Excused As It Was For The Genuine Reasons. 2. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A)/Nfac Erred In Confirming The Action Of The Ld. Assessing Officer In Adding Time Deposits Amounting To Rs 10,00,000 Under Section 69 Of The Act On The Ground That The Appellant Was Unable To Prove Its Corresponding Source. Rohit Bohra

JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi (in short, the ld. CIT(A)) dated 09/10/2025 for the Assessment Year (AY) 2019-20. The assessee has raised following grounds of appeal

Poonam Lifestyle, Mumbai vs. DCIT-CC-19(1), Mumbai

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

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi (in short, the ld. CIT(A)) dated 13/10/2025 for the Assessment Year (AY) 2018-19. The assessee has raised following grounds of appeal

Sunil Suresh Rane, Dombivli vs. ITO Ward 42(3)(4), Mumbai

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

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarsunil Suresh Rane Vs. Ito Ward 42(3)(4) 301 Amrita, Apts, Rajaji Kautilya Bhawan C41- Path Lane 43, Avenue 3, Near No.4 Dombivli Videsh Bhavan, G Block Mumbai - 421201 Bkc, Gilban Area, Bkc, Bandra East Mumbai - 400051 Pan/Gir No. Abtpr2589P (Applicant) (Respondent) Assessee By Shri Aakash Parekh (Virtually Present) Revenue By Shri Brajendra Kumar (Sr. Dr) Date Of Hearing 12.02.2026 Date Of Pronouncement 10.03.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 29.09.2025 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2016-17. The Following Grounds Are Reproduced Below: “1. Ground No. 1: Gross Violation Of Principles Of Natural Justice

assessee challenging the impugned order 29.09.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2016-17. The following grounds are reproduced below: “1. Ground No. 1: Gross Violation of Principles of Natural Justice ... consequential reassessment deserves to be quashed. 5.4. On the facts and in the circumstances of the case and in law, Ld. NFAC has erred in upholding the illegal order passed by the Ld. NaFAC since the Notice u/ 148 dated 16-03-2023 was issued by Jurisdictional Assessing Officer

Badamidevi Sardarmal Purohit, Mumbai vs. Income Tax Officer 19(1)(1), Parel

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

Bench: Shri Sandeep Gosain & Shri Jagadishassessment Year: 2015-16 Badamidevi Sardarmal Vs. Income Tax Officer 19(1)(1) Purohit Shop No.2, 3Rd Floor, Plot No.10 Dr Ss Rao Marg, Parel, Mumbai- 400012 Mistry Building, Padamji Road, Near Dream Land Cinema, Mumbai-400004 Pan: Akcpp0288R (Appellant) (Respondent) Assessee By Shri Vimal Punmiya Department By Shri Alok Singh (Cit-Dr) Date Of Hearing 09.03.2026 Date Of Pronouncement 10.03.2026

This appeal is filed by the assessee against the order dated 19.09.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2015-16 arising out of the assessment order passed by the Assessing Officer under section 147 read with section 144B

Noorul Hasan Shaikh, Mumbai vs. ITO-Ward 25(3)(1), Mumbai

In the result appeal filed by the assessee is allowed

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarnoorul Hasan Shaikh Vs. Ito- Ward 25(3)(1) 4, Laxmi Bhavan, P.D’Mello Room 118, 1St Floor, Road. Kautilya Bhavan, Carnac Bunder, Bandra Kurla Complex Mumbai - 400001 Bandra (East), Mumbai Pan/Gir No. Apaps5077A (Applicant) (Respondent) Assessee By Ms. Dinkle H. Hariya – Advocate Revenue By Shri Brajendra Kumar (Sr. Dr.) Date Of Hearing 12.02.2026 Date Of Pronouncement 10.03.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 23.12.2024 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2014-15. The Following Grounds Are Reproduced Below: “1. The Order Is Bad In Law, Illegal & Without Jurisdiction

assessee challenging the impugned order 23.12.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2014-15. The following grounds are reproduced below: “1. THE ORDER IS BAD IN LAW, ILLEGAL AND WITHOUT JURISDICTION

Sharayu Synthetics Processors, Bhiwandi vs. DCIT Appeal, Kalyan

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

Bench: Shri Saktijit Dey & Shri Jagadishassessment Year: 2018-19 Sharayu Synthetics Vs. Dcit Appeal Processors Mohan Plaza Khadakpada Kalyan, Kalyan-Dombivali, H No 1662 Saraswati Maharashtra-421301 Compound, Near Ganesh Society, Bhiwandi, Maharashtra- 421302

appeal filed by the assessee is directed against the order dated 27.09.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi under section 250 of the Income Tax Act, 1961 for the assessment year 2018–19 arising out of the assessment framed by the Assessing

Dattatray Vithoba Sawant, Kalyan vs. Income Tax Officer, WD-42(2)(2), Mumbai

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

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankardattatray Vithoba Sawant Vs. Income Tax Officer, Wd- D7, 1103, Rounak City, 42(2)(2) Sector-4, Khadakpada, Kautilya Bhavan, Kalyan-West, Kalyan- Bandra Kurla Complex, 421301 Mumbai-400051 Pan/Gir No. Aclps7508Q (Applicant) (Respondent) Assessee By Shri Jay Thakkar Revenue By Shri Brajendra Kumar (Sr. Dr.) Date Of Hearing 10.02.2026 Date Of Pronouncement 10.03.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 28.07.2025 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2015-16. The Following Grounds Are Reproduced Below: “Additional Grounds Raised For The 1" Time 1.0 On Facts & Circumstances Of The Case & In Law, The Re-Assessment Order Passed U/S.147 Dated 21/09/2021 By National Faceless Assessment Centre (Nfac) Is Bad-In- Law, Since The Scheme For Faceless Assessment Of Income

assessee challenging the impugned order 28.07.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2015-16. The following grounds are reproduced below: “Additional Grounds raised for the 1" time 1.0 On facts and circumstances ... case and in law, the re-assessment order passed u/s.147 dated 21/09/2021 by National Faceless Assessment Centre (NFAC) is bad-in- law, since the Scheme for Faceless assessment of income 2 Dattatray Vithoba Sawant escaping assessment prescribed u/s.151A had been notified by the CBDT w.e.f. 29/03/2022; 2.0 On facts

Deputy Commissioner of Income Tax Central Circle 5(3), Mumbai vs. Sanghvi Dhanrupji Devaji & Co., Mumbai

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

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Bijayananda Prusethdeputy Commissioner Of Vs. Sanghvi Dhanrupji Income Tax Central Circle Devaji & Co. 5(3), Mumbai 33, Mumba Devi Road, Room No. 426, 4Th Floor, Dagina Bazar, Kautilya Bhavan, Mumbai- 400002 Mumbai- 400051 Pan/Gir No. Aaqfs6338H (Applicant) (Respondent) Assessee By Shri M B Sanghvi Revenue By Ms. Kavitha Kaushik,Sr.Dr. Date Of Hearing 21.01.2026 Date Of Pronouncement 10.03.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Revenue Challenging The Impugned Order Dated 23.12.2024 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2014-15. The Revenue Has Raised The Following Grounds Of Appeal: 1. Ground I - Whether On The Facts & The Circumstances Of The Case & In Law, The Cit(A) Erred In Deleting/Allowing Relief In Respect Of The Addition Of Rs.

challenging the impugned order dated 23.12.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2014-15. The revenue has raised the following grounds of appeal: 1. Ground I - Whether on the facts and the circumstances

Kabel Metal Power Cables Ltd, Thane vs. Dy. Commissioner of Income Tax, Circle-5(2)(1), Mumbai

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

Bench: Shri Anikesh Banerjee & Shri Girish Agrawalassessment Year: 2017-18

GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of National Faceless Appeal Centre (NFAC), vide order no. ITBA/NFAC/S/250/2024-25/1070534180(1), dated 21.11.2024, passed against the rectification order by DCIT, Circle-5(2)(1), Mumbai, u/s. 154 r.w.s. 144 of the Income-tax Act (hereinafter referred

Asst. Commissioner of Income Tax, Mumbai vs. Reliance Retail Limited, Mumbai

In the result, the appeal filed by the Revenue is dismissed, whereas the appeal filed by the assessee is partly allowed

Bench: SHRI SAKTIJIT DEY (Vice President), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

explaining the nature and allowability of marketing expenditure incurred in relation to the AJIO e- commerce platform. 51. The assessee submitted that the learned NFAC had already adjudicated the identical issue for A.Y. 2018–19, wherein it was held that the marketing expenditure incurred for promotion of business

Reliance Retail Limited, Mumbai vs. Assistant Commissioner of Income Tax Circle 8(1)(1), Mumbai

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

explaining the nature and allowability of marketing expenditure incurred in relation to the AJIO e- commerce platform. 51. The assessee submitted that the learned NFAC had already adjudicated the identical issue for A.Y. 2018–19, wherein it was held that the marketing expenditure incurred for promotion of business

Bhagawati M Jain, Dombivali vs. Ward 3(1), Kalyan

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2018-19 Bhagawati M Jain Income Tax Officer C-22, Bhanu Chs, Ward 3(1), Bhanu Nagar, Dombivali East, 2Nd Floor, Rani Mansion, Vs. Kalyan - 421201 Kalyan-Murbad Rd, Maharashtra Kalyan-Dombivali, Maharashtra, 421301 (Pan: Aatpj1123G) (Appellant) (Respondent) Present For: Assessee : Shri Viraj Mehta, Ca Revenue : Shri Aditya Rai, Sr. Dr Date Of Hearing : 22.12.2025 Date Of Pronouncement : 10.03.2026 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of National Faceless Appeal Centre (Nfac), Delhi, Vide Order No. Itba/Nfac/S/250/2024-25/1073449956(1), Dated 19.02.2025, Passed Against The Assessment Order By Assessing Officer, National Faceless Assessment Centre, Delhi, U/S. 147 R.W.S.144B Of The Income- Tax Act (Hereinafter Referred To As The “Act”), Dated 26.02.2024, For Assessment Year 2018-19. 2. Grounds Taken By Assessee Are Reproduced As Under:

GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of National Faceless Appeal Centre (NFAC), Delhi, vide order no. ITBA/NFAC/S/250/2024-25/1073449956(1), dated 19.02.2025, passed against the assessment order by Assessing Officer, National Faceless Assessment Centre, Delhi, u/s. 147 r.w.s.144B of the Income- tax Act (hereinafter

Prodigy Infomatics Private Limited, Mumbai vs. ITO, 15(2)(4), Mumbai

Accordingly, these grounds are dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Jagadishprodigy Infomatics Private Vs. Ito, 15(2)(4), Mumbai Limited Director Ito, 15(2)(4), Mumbai Plot No. D- 388, Midc, Ttc Aayakar Bhavan Industrial Area, Kukshet Mumbai- 400020 Village, Navi Mumbai - 400705 Pan/Gir No. Aadcp3211A (Applicant) (Respondent) Assessee By None Revenue By Shri Virabhadra Mahajan, (Sr. Dr) Date Of Hearing 04.03.2026 Date Of Pronouncement 10.03.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 18.02.2025 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2012-13. The Following Grounds Are Reproduced Below: “1. On The Facts & In The Circumstances Of The Case & In Law, The Learned C.I.T. (A) Erred In Dismissing The Appeal.

assessee challenging the impugned order 18.02.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2012-13. The following grounds are reproduced below: “1. On the facts and in the circumstances of the case