“NFAC”

Nitesh Dutt Jha, Madhubani vs. ITO, Ward- 3 (5), Madhubani

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

Bench: Ms. Madhumita Roy & Shri Rakesh Mishra

ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred ... raising the following grounds of appeal: “(1) On the facts and in the circumstances of the case and in law the ld. CIT(A), NFAC was not justified in not accepting the ground of appeal raised to the effect that ex parte assessment finalized u/s 144 was not valid

Zaimur Rahman, East Champaran vs. Income Tax Department, NFAC, Delhi

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 321/PAT/2025 Assessment Year: 2015-16 Zaimur Rahman Income Tax Department, Vs. NFAC, Delhi (Appellant) (Respondent) PAN: ARNPR9543H Appearances: Assessee represented by : Abhi Sarkar, Adv. Department represented by : Rajat Datta, CIT(DR). Date of concluding the hearing ... ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred

Amrendra Pratap Singh, Varanasi vs. Income Tax Officer Ward- 3(1), Gaya

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred ... Assessment Year 2012-13 by the ld. First Appellate Authority, viz, the Commissioner of Income Tax (Appeal) at National Faceless Appeal Centre (NFAC), Delhi, is bad both in law and on facts. 3. For that the order of assessment dated 18.12.2019 bearing DIN & Order No: ITBA/AST/M/147/2019-20/1022610374(1) passed under Section

Kaminiben Gemalsinh Thakor, Surat vs. ITO, Ward 1(3)(7), Surat

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2009-2010 Kaminiben Gemalshinh Thakor, Ito Ward 1(3)(7), B-11, Sun Light Complex, B/H Room No. 306, Income Tax Office, Bhulka Bhavan, Anand Mahal Vs. Anavil Business Centre, Adajan Road,, Adajan, Surat-395009. Hazira Road, Adajan, Surat-395007. Pan No. Aclpt 5623 P Appellant Respondent

Appeals) – National Faceless Appeal Centre, Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2009-2010, raising following grounds: 1. Ld. CIT(A), NFAC, Delhi has erred in law and on fact to upheld AO's addition of Rs. 49,71,170/- ignoring the fact that the appellant ... value 2 Kaminiben Gemalshinh Thakor and balance sale consideration was received by the other co-owner of the property. 2. Ld. CIT(A), NFAC, Delhi has erred in law and on fact to upheld AO's action to tax LTCG in A.Y. 2009-10 ignoring evidences, which suggests that transaction

Jitubhai Narottambhai Patel, Na vs. Arivs.Income Tax Officer, NFAC

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

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2019-2020 Jitubhai Narottambhai Patel, Ito Kumbhar Faliya,Gopivadi, Satem, New Delhi, New Delh110001. Navsari-396466. Vs. Pan No. Ablpp 4256 B Appellant Respondent : None For Assessee Assessee By : Ms. Namita Patel, Sr. Dr Revenue By Date Of Hearing : 06/10/2025 Date Of Pronouncement : 07/10/2025

National Faceless Appeal Centre, Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2019-2020, raising following grounds: 1. The Ld. CIT(A), NFAC erred in confirming penalty u/s 272A(1)(d) of the Act. 2. The appellant submits that the Ld. CIT(A), NFAC has not considered

Sandipkumar Manubhai Patel, Surat vs. ITO, Ward 1(1), Bharuch

In the result, the delay in filing the appeal is condoned

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2017-2018 Sandipkumar Manubhai Patel, Income-Tax Department Ward B-42, Sneh Milan Society, 1(1), Chikvadi Nana Varachha, Vs. Income-Tax Office, Hari Kunj, Surat-395006. Station Road, Bharuch-356069. Pan No. Bfbpp 1199 C Appellant Respondent

grounds: 1. On the 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 without giving reasonable opportunity of hearing to assessee. 2. On the facts and circumstances of the case ... well as law on the subject, the learned Commissioner of Income ITA No. 596/SRT/2025 2 Sandipkumar Manubhai Patel Tax (Appeals), NFAC has erred in confirming the action of assessing officer in making addition of Rs. 11,00,000/- as unexplained money

Devendra Jagjivan Patel, Surat vs. ITO, Ward 3(2)(2), Surat

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

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2017-2018 Devendra Jagjivan Patel, Ito-3(2)(2), 30, Tribhovan Nagar Soc, Jurisdictional Assessing Officer Akhahand College, Ved Road, Vs. Ward 3(2)(1), Surat-395004. Aayakar Bhavan, Near Majura Gate, Opp. New Civil Hospital, Surat-395001. Pan No. Ahnpp 6293 J Appellant Respondent

ground: 1. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals), NFAC has erred in dismissing appeal of assessee without providing reasinable opportunity of hearing to assessee ITA No. 586/SRT/2025 2 Devendra Jagjivan Patel ... facts and circumstances 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 making addition of Rs. 35,39, 105/- as unexplained money

Sahebsingh Rawat, Valsad vs. ITO, Ward 8, Vapi

In the result, the delay in filing the appeal before this

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant ()

Appeals) — National Faceless Appeal Centre, Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2017-2018, raising following grounds: The Ld CIT, NFAC has erred and was not just and proper on the facts of the case and in law in not condoning the delay & dismissing the appeal ... linen. The addition made by Id. Assessing officer and confirmed by the CIT (A) - NFAC may be kindly deleted. ITA No. 392/SRT/2025 2 Sahebsingh Rawat 2. At the very outset, we observe that the impugned order of the Ld. CIT(A) was passed on 31.12.2024, whereas the present appeal before

Sanjay Motiramji Muley, Nagpur vs. ITO Ward (4)(3), Nagpur

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

Bench: Shri Pavan Kumar Gadalesanjay Motiramji Muley, Ward No.7, Mahajan Pura ……………. Appellant Bhandara Road, Pardi Nagpur 440008. Pan – Akdpm6463G V/S Income Tax Officer ……………. Respondent Ward–4(4), Nagpur Assessee By : Ms. Alfiya Rozie.Ar Revenue By :Shri Surjit Kumar Saha.Sr.Dr

assessee has filed appeal against the order dated 03/05/2024, passed by the learned CIT(A)/National Faceless Appeal Centre(NFAC), Delhi, dismissing the assessee’s appeal as not maintainable. 2. The grounds of appeal raised by the assessee are as under:– “1. Whether on the facts and circumstances

Subhash Badriprasad Shahu, Nagpur vs. ITO Ward 4(3), Nagpur

In the result, the appeal filed by the assesee is partly allowed

Bench: Shri Pavan Kumar Gadalesubhash Badriprasad Shahu, Plot No.84, Near Annapurna Dall Mill, Bagad Ganj, Small Factory Area ……………. Appellant Nagpur 440 008. Maharashtra. Pan – Agqps9660N V/S Income Tax Officer ……………. Respondent Ward–4(3), Nagpur Assessee By :Shri. Abhay Agrawal.A.R. Revenue By :Shri Surjit Kumar Saha.Sr.Dr

assessee has filed the appeal against the order dated 05/06/2024, passed by the learned CIT(A)/National Faceless Appeal Centre(NFAC) Delhi, under section 147 r.w.s 144 and under section 250 of the Income Tax Act, 1961 (for short "the Act"). The assessee has raised following grounds of appeal

Gec Infrastructure Co., Butibori vs. Income Tax Officer, Ward 3(4), Nagpur

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

Bench: Shri Pavan Kumar Gadalegec Infrastructure Co. A–15/5,,Midc Industrial Area, Butibori, Nagpur 441 112, ……………. Appellant Maharashtra. Pan – Aagfg3541E V/S Income Tax Officer ……………. Respondent Ward–3(4), Nagpur. Assessee By :Shri R.K. Ganeriwal.Ar Revenue By :Shri Surjeet Kumar Shah.Sr.Dr

assessee has filed the appeal against the order dated 26/12/2023, passed by the CIT(A)/ National Faceless Appeal Centre(NFAC), Delhi, under section 143(3) r/w section 254 and u/sec 250 of the Income Tax Act, 1961 (for short "the Act"). The assessee has raised the following grounds of appeal ... learned CIT(A) has erred in confirming the additions made by the Assessing Officer overlooking the submissions, material evidence and explanations filed before the NFAC appeal proceedings. The learned A.R referred to the Paper Book in respect submissions made on the disputed issue of outstanding balances of the creditors filed

Malwa Oxygen and Industrial Gases Private Limited, Sector C, Industrial Area vs. AO-Ratlam/Income Tax Officer, NFAC, Ratlam/Delhi

Appeal is partly allowed for statistical purposes

Bench: Shri B.M. Biyani

INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.713/Ind/2024 Assessment Year: 2018-19 Malwa Oxygen & Industrial ITO, NFAC, Gases Private Ltd., Delhi Sector -C, aala/ Industrial Area, “Vs. Ratlam (Assessee/Appellant) (Revenue/Respondent) PAN: AACCM4635N Assessee by | Shri Pankaj Shah & Soumya Bomb, ARs Revenue ... amet /ORDER Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 29.07.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 17.04.2021 passed by learned National e-assessment Centre [“AO”] u/s 143(3) r.w.s. 144B