“NFAC”

Roop Chand Sharma Educational Trust, Roorkee vs. ITO(E), Dehradun

In the result, appeal of the assessee stands partly allowed

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

which letter is also filed by the assessee in the paper book. It is thus submitted by ld. AR that once the CIT(A), NFAC, Delhi had admitted the appeal, there is no reason to dismiss the appeal by not condoning the delay at a later stage ... parties from the perusal of page 82 of the PB, we find that appeal of the assessee was admitted by the Ld. CIT(A), NFAC in terms of its letter dated 08.10.2021 which is reproduced as under: Sir/Madam/M/s, Subject: Intimation of Admitting Appeal in respect of Appeal filed vide Acknowledgement

Rajesh Singh Negi, Nanital vs. The Income Tax Officer Ward 2(3)(1) Nanital, Nanital

In the result, appeal of the assessee stands partly allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer, Rajesh Singh Negi, Ward-2(3)(1), House No.50, Vs. Nanital. Jind State, Ward No.3, Nainital, Uttarakhand-263136 Pan-Aakpn3462D (Appellant) (Respondent) Assessee By Shri Saurabh Gupta, Ca Department By Shri Aman Pal Singh, Jcit-Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 14/08/2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (‘The Ld. Cit(A)’ For Short) In Appeal No. Nfac/2016-17/10008911 Dated 13.08.2024 For Assessment Year 2017-18. 2. At The Outset, From The Perusal Of The Appellate Order, It Is Seen That The Appeal Is Filed Delayed By 193 Days, For Which Delay Condonation Petition Along With An Affidavit Of Assessee Is Filed. In The Said Petition It Is Stated That The Assessee Was Under Bonafide Rajesh Singh Negi Vs. Ito Impression That The Counsel Of The Assessee Who Was Handling The Appeal Was Taken Care Of The Appellate Proceedings. However, Counsel Had Not Communicated The Status Of The Appeal, Therefore & When The Assessee Pursued Him, It Has Come To The Knowledge That The Appeal Was Already Dismissed Ex-Parte By Ld. Cit(A). Thus, The Delay In Filing The Appeal Before The Tribunal Had Occurred. It Was Further Submitted That The Delay Was Neither Intentional Nor Deliberate & Solely Due To The Failure On The Part Of The Counsel To Communicate The Status & Out Come Of The Appeal Before Cit(A) In Timely Manner, Therefore, The Assessee Requested For Condonation Of Delay. In This Regard Reliance Is Also Placed In The Case Of N. Balakrishnan Vs. M. Krishnamurthy [1998] 7 Scc 123 (Sc) & Collector Of Land Acquisition Vs. Mst. Katiji [1987] 167 Itr 471 (Sc).

MANISH AGARWAL, AM: This appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (‘the Ld. CIT(A)’ for short) in Appeal No. NFAC/2016-17/10008911 dated 13.08.2024 for Assessment Year 2017-18. 2. At the outset, from the perusal

M/S Shaan Mercadores, Goa vs. Income Tax Officer Ward 1(4) Panaji, Goa

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.131/Pan/2025 (A.Y.2017-18 ) Shaan Mercadores, Vs. I T O Ward1(4), Shop.No.S-8, Aaykar Bhavan, T.R. Mansion, Edc, Patto, St.Inez, Panjim-403001. Panaji-403001, Goa. Goa. Pan .No.Acbfs2744Q (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Pronouncement ORDER PER PAVAN KUMAR GADALE, JM: The appeal is filed by the assesse against the order of National Faceless Appeal Centre (NFAC) Delhi / CIT(A) passed u/sec143(3) and U/sec 250 of the Act. The assessee has raised the grounds of appeal challenging the order

M/S Jinabakul Forge Pvt Ltd, B K Kangrali Industrial Area vs. Deputy Commissioner of Income Tax Circle, 1, Belgaum

The appeal is partly allowed for statistical purpose

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

Jinabakul Forge Pvt. Ltd. Vs NFeAC ITA No.: 310/PAN/2024 AY: 2020-21 Aggrieved by aforestated assessment the assessee 4. filed an appeal before Ld. NFAC on 22/09/2022, wherein the assessee raised six grounds. However while disposing of the appeal on merits, the ground number 3 raised in appeal memo/Form ... solitary grievance of the appellant assessee is directed against ineffective adjudication of ground number 3 raised in Form No 35 filed before the Ld. NFAC. Hence, we have heard rival party’s submissions on former limited issue and subject to ITAT-Panaji Page 3 of 6 M/s Jinabakul Forge

Bardc Bank, Bhatkal vs. National Faceless Assessment Centre, Delhi

The appeal is allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2014-15 Bardc Bank Bhatkal Next To Bsnl Tower, Bhatkal, Uttara Kannada. Pan:Aaaap1731G . . . . . . . Appellant

05/11/2024 passed u/s 250 of the Income-tax Act, 1961 [for short ‘the Act’] by the National Faceless Appeal Centre, Delhi [for short ‘NFAC’] which in turn has ascended out of order of assessment passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act by the National Faceless e-Asstt ... ITAT-Panaji Page 2 of 6 BARDC Bank Bhatkal Vs NFeAC ITA No.295/PAN/2024, AY: 2014-15 3. Aggrieved assessee approached the Ld. NFAC. In the first appellate proceedings, the Ld. NFAC issued five notices dt. 16/03/2023, 06/10/2023, 15/02/2024, 23/08/2024 & 21/10/2024 to the assessee through ITBA portal to which there

Suresh Chandra Behera, Balasore vs. Income Tax Officer, Ward-1, Balasore

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

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

Bench : This is an appeal filed by the assessee against the order, dated 31.12.2024 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2016-2017. 2. It was submitted by the ld. AR that the assessment order is a separate order. The Assessing

Gudari Large Sized Multipurpose Co Operative Society Limited, Gudari vs. ITO Ward Raygada, Raygada

In the result, appeal of the assessee is dismissed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.414/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2019-2020) Gudari Large Sized Multipurpose Vs Ito Ward Rayagada, Rayagada Cooperative Society Limited, Main Road, Besides Block Office Post : Gudari, Rayagada, Odisha Pan No. : Aabtg 4591 M (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Biswajit Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 14/08/2025 घोषणा की तारीख/Date Of Pronouncement : 14/08/2025

Bench : This is an appeal filed by the assessee against the order, dated 28.05.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2019-2020. 2. Shri Biswajit Mishra, ld. AR appeared on behalf of the assessee through virtual mode

M/S. Binapani Iron Store, Berhampur vs. The Income Tax Officer, Ward-1, Berhampur

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.339/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) M/S Binapani Iron Store, Vs Ito Ward-1, Berhampur At: Gate Bazar, Po/Ps:Aska Road Dist : Berhampur-760001 Pan No. : Aayfm 2901 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 14/08/2025 घोषणा की तारीख/Date Of Pronouncement : 14/08/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order, Dated 27.02.2025 Passed By The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2017-2018. 2. The Appeal Of The Assessee Is Barred By 33 Days. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Supported With An Affidavit Stating Therein Sufficient Reasons For Delay, Which Are Plausible & Not Found To Be False. Ld. Sr. Dr Also Did Not Raise Any Serious Objection To Condone The Delay. Accordingly, Delay Of 33 Days In Filing The Present Appeal By The Assessee Is Condoned & The Appeal Is Admitted For Hearing.

Bench : This is an appeal filed by the assessee against the order, dated 27.02.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2017-2018. 2. The appeal of the assessee is barred by 33 days. In this regard, the assessee has filed

Sk Kalimuddin, Bhadrak vs. Income Tax Officer Bhadrak Ward, Bhadrak

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.322/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2019-2020) Sk Kalimuddin, Vs Ito Bhadrak Ward, Bhadrak At : Habibnagar, Dhamnagar, Dist : Bhadrak-756117 Pan No. : Cuspk 6932 P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 14/08/2025 घोषणा की तारीख/Date Of Pronouncement : 14/08/2025

Bench : This is an appeal filed by the assessee against the order, dated 25.03.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2019-2020. 2. It was submitted by the ld AR that the ld. CIT(A) has dismissed the appeal

Jyoti Ranjan Biswal, Angul vs. The Income Tax Officer, Angul Ward, Angul

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.313/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2018-2019) Jyoti Ranjan Biswal, Vs Ito Angul Ward, Angul S/O: Gour Chandra Biswal, At”: Bantol, Po: Talcher Rly Stn. Dist : Angul-759102, Odisha Pan No. : Auhpb 6966 B (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 14/08/2025 घोषणा की तारीख/Date Of Pronouncement : 14/08/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order, Dated 04.04.2025 Passed By The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2018-2019. 2. It Was Submitted By The Ld Ar That The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Without Providing Any Sufficient Opportunity Of Being Heard To The Assessee. It Was The Prayer That The Matter May Be Restored To The File Of Ld. Ao To Decide The Issue Involved In This Appeal Afresh So That The Assessee Could Be Able To Produce All The Evidence To Substantiate His Claim.

Bench : This is an appeal filed by the assessee against the order, dated 04.04.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019. 2. It was submitted by the ld AR that the ld. CIT(A) has dismissed the appeal

Ayimat Khan, Bhadrak vs. Income Tax Officer, Bharak Ward, Bhadrak

In the result, both appeals of the assessee are partly allowed for

appeals are filed by the assessee against the separate orders, both dated 24.02.2025 passed by the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment years 2015- 2016 & 2017-2018. 2. It was submitted by the Id AR that the Id. CIT(A) has dismissed both appeals

Ayimat Khan, Bhadrak vs. Income Tax Officer, Bhadrak

In the result, both appeals of the assessee are partly allowed for statistical purposes

Bench: the Id. Assessing Officer or before the Id. CIT(A). It was the submission that looking to the non- cooperative attitude of the assessee, a reasonable cost deserves to be levied. 4. We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate its claim by providing relevant documents neither before the Id. CIT(A) in appellate proceedings nor before the Id. AO in assessment proceedings. However, the Id. AR has mad

appeals are filed by the assessee against the separate orders, both dated 24.02.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment years 2015- 2016 & 2017-2018. 2. It was submitted by the ld AR that the ld. CIT(A) has dismissed both appeals

Rajender Prasad Goel, Bhubaneswar vs. Income Tax Officer, Ward-2(1), Bhubaneswar

ORDER This is an appeal filed by the assessee against the order, dated 28.11.2024 passed by the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2016-2017, thereby confirming the levy of penalty u/s.271D of the Act 2. It was submitted

Shankar Ramkumar Mundra, Surat vs. NFAC, Delhi

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethsex Stil ¥./Ita No. 78/Srt/2025 (Ay 2019-20) (Hybrid Hearing) Shankar Ramkumar Mundra Income Tax Officer, 901, Samruddhi Apartment, Nr. Aarq | Ward-2(3)(6) Surat Terapanth Bhavan, City Light Road, | Yc Bhaarthana, Surat-395 007 [Pan : Agkpm 9150 F]

DINESH MOHAN SINHA, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [ for short, “NFAC)/Ld. CIT(A)”] dated 26.11.2024 for the assessment year 2019-20, in confirming the penalty under section 272A(1)(d) of Income

The Large Size Co-Op Society Limited, Kamavarapukota, West Godavari vs. Income-Tax Officer, Ward-1, Eluru

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. Nos. 418, 419 & 420/Viz/2025 (ननधधारण वषा / Assessment Years: 2015-16, 2016-17 & 2018-19) The Large Size Co-Op Society Ltd, Vs. Income Tax Officer, Kamavarapukota. Ward-1, Pan: Aadat0456D Eluru. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri I. Kama Sastry, Ca प्रत्यधथी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 11/08/2025 घोषणध की तधरीख/Date Of : 14/08/2025 Pronouncement O R D E R Per Duvvuru Rl Reddy:

filed by the assessee directed against the orders of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)- NFAC”] vide DIN & Order No. as under: DIN & Order No. Order date AY Arising out of the No order 1. ITBA/NFAC/S/250/2024- 10/01/2025

The Large Size Co-Op Society Ltd. Kamavarapukota, West Godavari vs. Income-Tax Officer, Ward-1, Eluru

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. Nos. 418, 419 & 420/Viz/2025 (ननधधारण वषा / Assessment Years: 2015-16, 2016-17 & 2018-19) The Large Size Co-Op Society Ltd, Vs. Income Tax Officer, Kamavarapukota. Ward-1, Pan: Aadat0456D Eluru. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri I. Kama Sastry, Ca प्रत्यधथी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 11/08/2025 घोषणध की तधरीख/Date Of : 14/08/2025 Pronouncement O R D E R Per Duvvuru Rl Reddy:

filed by the assessee directed against the orders of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)- NFAC”] vide DIN & Order No. as under: DIN & Order No. Order date AY Arising out of the No order 1. ITBA/NFAC/S/250/2024- 10/01/2025

Grk Constructions, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 415 & 416/Viz/2025 ("नधा"रण वष" / Assessment Years: 2014-15) Grk Constructions, Vs. Asst. Commissioner Of Visakhapatnam. Income Tax, Pan: Aakfg0840N Circle-3(1), Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Shri Badicala Yadagiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 11/08/2025 घोषणा क" तार"ख/Date Of : 14/08/2025 Pronouncement O R D E R Per Duvvuru Rl Reddy:

filed by the assessee directed against the orders of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)- NFAC”] in DIN & Order No and the details are as under: 2 Sl DIN & Order No. Order date AY Arising out of the No order

Grk Constructions, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 415 & 416/Viz/2025 ("नधा"रण वष" / Assessment Years: 2014-15) Grk Constructions, Vs. Asst. Commissioner Of Visakhapatnam. Income Tax, Pan: Aakfg0840N Circle-3(1), Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Shri Badicala Yadagiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 11/08/2025 घोषणा क" तार"ख/Date Of : 14/08/2025 Pronouncement O R D E R Per Duvvuru Rl Reddy:

filed by the assessee directed against the orders of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)- NFAC”] in DIN & Order No and the details are as under: 2 Sl DIN & Order No. Order date AY Arising out of the No order

Gulipalli Satish, Bobbili vs. Income Tax Officer, Ward-1, Vizianagaram

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 413/Viz/2025 ("नधा"रण वष" / Assessment Year: 2018-19) Gulipalli Satish, Vs. Income Tax Officer, Bobbili. Ward-1, Pan: Cbnpg3883K Vizianagaram. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 11/08/2025 घोषणा क" तार"ख/Date Of : 14/08/2025 Pronouncement O R D E R Per Duvvuru Rl Reddy:

filed by the assessee is against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)-NFAC”] in DIN & Order No. ITBA/NFAC/S/250/2025-26/1075713918(1), dated 22/04/2025 arising out of the order passed U/s. 147 r.w.s 144 of the Income

Iragavaram Primary Agricultural Co Op Society, West Godavari Dist vs. Income Tax Officer, Ward-1, Tanuku

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 411/Viz/2025 ("नधा"रण वष" / Assessment Year: 2015-16) Iragavaram Primary Agricultural Vs. Income Tax Officer, Coop Society, Ward-1, Iragavaram. Tanuku. Pan: Aaabi0090C (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 11/08/2025 घोषणा क" तार"ख/Date Of : 14/08/2025 Pronouncement O R D E R Per Duvvuru Rl Reddy:

filed by the assessee is against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)-NFAC”] in DIN & Order No. ITBA/NFAC/S/250/2025-26/1075605469(1), dated11/04/2025 2 Iragavaram Primary Agricultural Coop Society arising out of the order passed U/s. 147 r.w.s