RAM KUMAR MAURYA,BHADOHI vs. ITO, WARD - 1(5), BHADOHI, BHADOHI

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2012-13 Ram Kumar Maurya V. The Income Tax Officer Parkritkar Khamaria Ward 1(5) Bhadohi (U.P) Bhadohi Tan/Pan:Babpm1314H (Appellant) (Respondent) Appellant By: Shri Ashish Bansal, Advocate Respondent By: Shri A. K. Singh, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 22.07.2024, Passed By The Addl/Jcit(A)-6, Kolkata For Assessment Year 2012-13. 2.0 The Brief Facts Of The Case Are That The Assessee Had Not Filed The Return Of Income For The Year Under Consideration. On The Basis Of The Information In Possession Of The Income Tax Department That The Assessee Had Made Cash Deposits To The Tune Of Rs.12,84,330/- In His Saving Bank Account No.28260100004067 Maintained With Bank Of Baroda, Khamaria Branch, Bhadohi, The Case Of The Assessee Was Reopened Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) After Issuing Notice Under Section 148 Of The Act. In Response To The Statutory Notice Issued By The Assessing Officer

4 of 7 order which stood affirmed by the ex-parte impugned appellate authority order dated 22.07.3.2024 under section 250 of the Act is liable to be deleted. 5. BECAUSE the deposits in bank account having been duly disclosed by the appellant in his return filed in compliance to the notice issued under section 148 of the Act, the addition

GAJENDRA KUMAR,MAHOBA vs. INCOME TAX OFFICER WARD 2 (2)(4 ), BANDA

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

Bench: Sh. Subhash Malguria & Sh. Nikhil Choudharya.Y. 2017-18 Gajendra Kumar, Vs. Income Tax Officer, 526, Rathaur Colony, Jaitpur, Ward-2(2)(4), Banda Belatal, Mahoba, U.P. Pan:Bitpk6827P (Appellant) (Respondent) Assessee By: Sh. Praveen Godbole, C.A. Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 06.08.2025 Date Of Pronouncement: 28.08.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A) Passed Under Section 250 Of The Income Tax Act, 1961 On 3.01.2025, Dismissing The Appeal Of The Assessee Against The Orders Of The Ito, Ward-2(2)(4), Banda Dated 21.12.2019 Passed Under Section 144 Of The Income Tax Act. The Grounds Of Appeal Are As Under:- “1. That The Learned Cit (Appeal) Has Erred In Law & Facts In Disallowing Appeal & Confirming The Addition Made By A.O. Of Rs. 25, 90,414/- As Cash Deposits Into Bank Account Under Section 69A Of It Act, 1961 Because All Notices Were Issued U/S 250 Of The Act On Itba Portal & No Physical Notice Was Issued To Appellant On Address Mentioned In Filed Itr & Filed Appeal & Has Disallowed Appeal Without Considering This Fact That Appellant Lives At Village Jaitpur Post Belataal, District Mahoba (U.P.) & Is Unknown About Information Technology. 2. That The Learned Cit (Appeal) Has Erred In Law & Facts In Disallowing Appeal & Confirming The Addition Made By A.O. Of Rs. 25, 90,414/- As Cash Deposits Into Bank Account Under Section 69A Of It Act, 1961 Without Considering This Fact That Appeal Was Filed By Advocate Dinesh Gupta Who Was Expired & Email Id In Profile Of Appellant Was Update By Him. Appellant Was Unknown About Login Id & Password Of Portal & Email Id Which Was Maintained By Late Advocate Dinesh Gupta.

250 of the act on ITBA Portal and no physical notice was issued to appellant on address mentioned in filed ITR and filed appeal and has disallowed appeal without considering this fact that appellant lives at Village Jaitpur Post Belataal, District Mahoba (U.P.) and is unknown about information technology. 2. THAT the learned CIT (Appeal) has erred in law & facts

MOHD. SULAMAN FAROOQUI ,PRATAPGARH vs. INCOME TAX OFFICER , PRATAPGARH

In the result, the appeal is dismissed

delay of 74 days in filing the present appeal is condoned. 4. The assessee has raised the following grounds:- 1. That in view of the matter assessment framed u/s 143(3) vide order dated 18/12/18 passed u/s 143(3) of the Act on income Rs. 15,98,850/- is bad both on the facts and in law. 2. That

RAHUL SHARMA,MIRZAPUR vs. ITO, WARD 3(2), MIRZAPUR

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

Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.98/Alld/2024 Assessment Year: 2017-18

250 of the Act 61, which has emanated from the order of the ITO / Ward 3(2), Mirzapur, passed u/s 144 of the Act 61, dated 23/12/2019. 2. Condonation of delay: It is pointed out by the registry that the appeal is belated by 260 days and the assessee has filed an application for condonation of delay , along with

SANKAR LAL JAISWAL,,ALLAHABAD vs. ITO- 1(5), ALLAHABAD

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

Bench: SH. SUBHASH MALGURIA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

condone the delay and admit the appeal for hearing. 4. The facts of the case are that the Department received an information that during the demonetization period, the assessee had deposited a cash amounting to Rs.14,02,000/- in the assessee’s bank account at Bank of Baroda, Koraon, Allahabad, but no ITR had been filed by the assessee

NAWAB ALI,AMBEDKAR NAGAR vs. ITO-3, , AMBEDKAR NAGAR

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.15/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Nawab Ali Fatehpura बिधम/ Ito-3 Pakaddi Ambedkar Nagar. Vs. Shahzadpur, Amkbedkar Nagar, U.P.-224122. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Bbnpa4922L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: None Revenue By: Shri A. K. Singh (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 14/09/2023 घोषणा की तारीख /Date Of Pronouncement: 04/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 15.06.2022 For Ay. 2017-18. 2. None Appeared For The Assessee. At The Outset, It Is Noted That Assessee Has Filed Application For Condonation Of Delay 171 Days For Filing Of Appeal Before This Tribunal. In This Regard, It Is Noted That The Impugned Order Of The Ld. Cit(A) Was Dated 15.06.2022 & The Assessee Has Filed The Same On 15.02.2023. According To The Assessee, The Impugned Order Got Misplaced In The File & The Assessee Only Realized The Same On 01.02.2023. & Thereafter, Immediately Filed The Appeal Before This Tribunal. In Order To Support The Aforesaid Explanation, Assessee Had Filed An Affidavit. Taking Note Of The Contents Of The Affidavit & Taking Note That There Was No Deliberate Intention On He Part Of Assessee In Not Filing The Appeal, I Am Inclined To Condone The Delay & Admit The Appeal For Hearing.

condone the delay and admit the appeal for hearing. 2 A.Y. 2017-18 Nawab Ali Fatehpura Pakaddi 3. It is noted from perusal of ground no. 2 that the assessee is aggrieved by the action of the Ld. CIT(A) passing an ex-parte order without hearing the assessee. In this regard, the assessee claims that since the impugned action

ACHCHHE LAL YADAV (DECEASED) L/H AMAR SINGH YADAV,ALLAHABAD vs. ITO, WARD- 2(1)ALLAHABAD, ALLAHABAD

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

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. 2. The facts of the case, in brief, are that in this case the assessee had not filed his return of income for the year under consideration. The Assessing Officer passed an assessment order and completed the assessment at a total income of Rs.13

ROHIT,FAIZABAD vs. INCOME TAX OFFICER, AMBEDKAR NAGAR, AMBEDKAR NAGAR

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

Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.102/Alld/2024 Assessment Year: 2012-13

250 of the Act 61, which has emanated from the order of the ITO, Ambedkar Nagar, passed u/s 144 of the Act 61, dated 30/03/2015. 2. Condonation of delay: I.T.A. No.102/Alld/2024 2 Assessment Year: 2012-13 It is pointed out by the registry that the appeal is belated by 692 days. That assessee has filed an application for condonation

M/S N CHAURASIA ASSOCIATES,,SONEBHADRA vs. ACIT,, MIRZAPUR

In the result, while the appeal of the assessee is partly allowed the appeal of the Department is held to be allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Assistant Commissioner Of Vs. M/S N. Chaurasia Associates, Income Tax, Circle-3, Mirzapur Shaktinagar, Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) & A.Y. 2014-15 M/S N. Chaurasia Associates, Vs. Dy. Commissioner Of Income Khadia Bazar, Shaktinagar, Tax, Circle-Iii, Mirzapur Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) Assessee By: Sh. Navin C. Agrawal, C.A. & Ms. Nita Goyal, C.A. Revenue By: Sh. Amalendu Nath Mishra, Cit Dr Date Of Hearing: 25.10.2024 Date Of Pronouncement: 31.12.2024 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals For Have Both Been Filed Against The Order Under Section 250 Passed By The Ld. Cit(A), Allahabad On 10.01.2019. The Grounds Of Appeal Preferred By The Revenue In Ita No. 41/Alld/2019, Are As Under:- "Whether On The Facts & Circumstances Of The Case & In Law The Ld.Cit(A) Has Not Erred In Allowing The Relief Of Rs. 6,51,65,031/- By Accepting The Assessee'S Statement That The Receipts Are From Its Business Activity In Civil Construction Without Any Verifiable A.Y. 2014-15 M/S N. Chaurasia Associates

delay of 14 days in the filing of the appeal is condoned. 3.1 The assessee has also preferred an additional ground as under:- A.Y. 2014-15 M/s N. Chaurasia Associates “5. Because the ld. CIT(A) has erred in law and on facts in holding that the revised return is a valid return within the provisions of section

ACIT, CIRCLE-3, MIRZAPUR vs. M/S N CHAURASIA ASSOCIATES, , SONEBHADRA (AAJFM0374N)

In the result, while the appeal of the assessee is partly allowed the appeal of the Department is held to be allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Assistant Commissioner Of Vs. M/S N. Chaurasia Associates, Income Tax, Circle-3, Mirzapur Shaktinagar, Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) & A.Y. 2014-15 M/S N. Chaurasia Associates, Vs. Dy. Commissioner Of Income Khadia Bazar, Shaktinagar, Tax, Circle-Iii, Mirzapur Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) Assessee By: Sh. Navin C. Agrawal, C.A. & Ms. Nita Goyal, C.A. Revenue By: Sh. Amalendu Nath Mishra, Cit Dr Date Of Hearing: 25.10.2024 Date Of Pronouncement: 31.12.2024 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals For Have Both Been Filed Against The Order Under Section 250 Passed By The Ld. Cit(A), Allahabad On 10.01.2019. The Grounds Of Appeal Preferred By The Revenue In Ita No. 41/Alld/2019, Are As Under:- "Whether On The Facts & Circumstances Of The Case & In Law The Ld.Cit(A) Has Not Erred In Allowing The Relief Of Rs. 6,51,65,031/- By Accepting The Assessee'S Statement That The Receipts Are From Its Business Activity In Civil Construction Without Any Verifiable A.Y. 2014-15 M/S N. Chaurasia Associates

delay of 14 days in the filing of the appeal is condoned. 3.1 The assessee has also preferred an additional ground as under:- A.Y. 2014-15 M/s N. Chaurasia Associates “5. Because the ld. CIT(A) has erred in law and on facts in holding that the revised return is a valid return within the provisions of section

RAJESH KUMAR,MIRZAPUR vs. NFAC,, DELHI

In the result, the appeal is allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Rajesh Kumar, Vs. Nfac, Delhi Tarkapur, Mirzapur-231001 Pan:Aoopk0542B (Appellant) (Respondent) Assessee By: Sh. Praveen Godbole, C.A. Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 25.10.2024 Date Of Pronouncement: 27.12.2024 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Against The Order Of The Ld. Cit(A), Nfac Under Section 250 Of The Act, 1961 Passed On 7.03.2024. The Grounds Of Appeal Preferred Are As Under:- “1. That In Any View Of The Matter Assessment Made On Income Of Rs.1,53,13,406/ U/S 147 R.W.S. 144B Is Highly Unjustified. 2. That In Any View Of The Matter Proceeding U/S 147 Was Initiated Is Not Correct As There Was No Proper Satisfaction Nor Information With The Assessing Officer That Assessee Has Escaped Assessment Hence The Entire Proceeding Is Bad In Law. 3. That In Any View Of The Matter Addition Of Rs. 1,53, 13,406/- (1,36,16,605/- + 16,96,801/-) As Added Us/ 69A R.W.S. 115Bbe Of The Act By Alleging Unexplained Money By The Assessing As Per Para 8 Of The Assessment Order Is Highly Unjustified. 4. That In Any View Of The Matter The Assessing Officer Was Wrong In Adding Only Credit Entries In Bank Account Without Considering The Debit Entries When The Law Is Settled That Document Should Be Considered As Whole & Not A Piece- Meal Hence The Addition Made Is Highly Unjustified.

section 250 of the Act, 1961 passed on 7.03.2024. The grounds of appeal preferred are as under:- “1. That in any view of the matter assessment made on income of Rs.1,53,13,406/ u/s 147 r.w.s. 144B is highly unjustified. 2. That in any view of the matter proceeding u/s 147 was initiated is not correct as there

JAI MAA DURGA TRADERS,BALLIA vs. COMMISSIONER OF INCOME-TAX (APPEALS), INCOME TAX DEPARTMENT

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

Bench: Sh. Subhash Malguria & Sh. Nikhil Choudharya.Y. 2012-13 Jai Maa Durga Traders, Vs. Commissioner Of Income-Tax Ballia (Appeals), Income Tax Department Pan:Aagfj8468H (Appellant) (Respondent) Assessee By: Sh. Kumar Ankit Srivastava, Adv Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 10.02.2025 Date Of Pronouncement: 01.05.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Nfac Dated 20.05.2024 Under Section 250 Of The Income Tax Act, 1961 Dismissing The Appeal Of The Assessee. The Grounds Of Appeal Filed By The Assessee Are Detailed & Run Into 16 Pages. Accordingly, For Reasons Of Brevity, The Grounds Of Appeal Are Not Being Reproduced In The Order But The Essence Of The Grounds Are That The Unilateral Order In Question Was Excessive, Illegal & Without Justice & That The Complete Details Of Inward Supplies & Outward Supplies Received By The Assessee In The Relevant Year Had Been Submitted, The Accounts Had Been Audited & Audit Report Uploaded On The Portal. The Firm Had Erroneously Been Allotted A Second Pan In The F.Y. 2011-12 On Application For Duplicate Pan & This Second Pan Had Been Furnished To The Bank While The Itr & Tax Audit Report Had Been Submitted On The Existing Pan. As A Result Of This, An Impression Had Been Created That There Were Unexplained Deposits In The Bank Account But The Fact Is That All The Deposits Were 1 Jai Maa Durga Traders A.Y. 2012-13

250 of the Income Tax Act, 1961 dismissing the appeal of the assessee. The grounds of appeal filed by the assessee are detailed and run into 16 pages. Accordingly, for reasons of brevity, the grounds of appeal are not being reproduced in the order but the essence of the grounds are that the unilateral order in question was excessive, illegal

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIR.-1, ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

250 r.w.s. 254 of the Income Tax Act on 22.09.2022, wherein the ld. CIT(A), upon restoration of the appeals against assessments orders under section 144 for the A.Y. 2009-10, 143(3) for the A.Y. 2011-12 and the penalty order under section 271(1)(c) for the A.Y. 2009-10, has dismissed the appeals filed by the assessee

DILSHAD HUSAIN,ALLAHABAD vs. ITO- 2(1), ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

250 r.w.s. 254 of the Income Tax Act on 22.09.2022, wherein the ld. CIT(A), upon restoration of the appeals against assessments orders under section 144 for the A.Y. 2009-10, 143(3) for the A.Y. 2011-12 and the penalty order under section 271(1)(c) for the A.Y. 2009-10, has dismissed the appeals filed by the assessee

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIRCLE-1, ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

250 r.w.s. 254 of the Income Tax Act on 22.09.2022, wherein the ld. CIT(A), upon restoration of the appeals against assessments orders under section 144 for the A.Y. 2009-10, 143(3) for the A.Y. 2011-12 and the penalty order under section 271(1)(c) for the A.Y. 2009-10, has dismissed the appeals filed by the assessee

MOHAMMAD SAHADAT ALI,FATEHPUR vs. INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE

In the result, appeals in ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.138, 139,147 & 148/Alld/2024 A.Ys. 2013-14 & 2014-15 Mohammad Sahadat Ali, Vs. Income Tax Officer, Sayyad Nagar, Khakhreru, National Faceless Assessment Khaga, Fatehpur Centre Pan:Cunpa0977K (Appellant) (Respondent) Assessee By: Sh. Aditya Chhajed & Sh. Shivang, Advocates Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 21.10.2024 Date Of Pronouncement: 29.11.2024 O R D E R Per Nikhil Choudhary, A.M.: These Four Appeals Have Been Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 For The A.Y. 2013-14 & 2014-15 Vide Separate Orders Dated 8.07.2024. The Grounds Of Appeal In All These Cases Are Identical & Are Reproduced As Under:- “1. On The Facts & Circumstances Of The Case, The Order Passed By The Commissioner Of Income Tax (Appeals) National Faceless Appeal Centre (Nfac). Delhi U/S 250 Of The Act Is Bad Both In The Eye Of Law & On Facts. 2. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit (A) (Nfac) Erred In Dismissing The Appeal Filed By The Appellant On The Grounds Of Non-Submission Of Documents By The Appellant Without Considering The Submitted Document & The Facts Of The Case. The Appellant, Therefore, Prays That The Impugned Order Be Set Aside. A.Ys. 2013-14 & 2014-15 Mohammad Sahadat Ali

4. On the facts and in the circumstances of the case and in law, Ld. CIT (A) (NFAC) erred in passing the impugned order without considering the fact that the appellant is neither the owner of the property, the value of which has been included in the impugned order, nor has paid for the purchase of such property. the copy

MOHAMMAD SAHADAT ALI,FATEHPUR vs. AO NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeals in ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.138, 139,147 & 148/Alld/2024 A.Ys. 2013-14 & 2014-15 Mohammad Sahadat Ali, Vs. Income Tax Officer, Sayyad Nagar, Khakhreru, National Faceless Assessment Khaga, Fatehpur Centre Pan:Cunpa0977K (Appellant) (Respondent) Assessee By: Sh. Aditya Chhajed & Sh. Shivang, Advocates Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 21.10.2024 Date Of Pronouncement: 29.11.2024 O R D E R Per Nikhil Choudhary, A.M.: These Four Appeals Have Been Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 For The A.Y. 2013-14 & 2014-15 Vide Separate Orders Dated 8.07.2024. The Grounds Of Appeal In All These Cases Are Identical & Are Reproduced As Under:- “1. On The Facts & Circumstances Of The Case, The Order Passed By The Commissioner Of Income Tax (Appeals) National Faceless Appeal Centre (Nfac). Delhi U/S 250 Of The Act Is Bad Both In The Eye Of Law & On Facts. 2. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit (A) (Nfac) Erred In Dismissing The Appeal Filed By The Appellant On The Grounds Of Non-Submission Of Documents By The Appellant Without Considering The Submitted Document & The Facts Of The Case. The Appellant, Therefore, Prays That The Impugned Order Be Set Aside. A.Ys. 2013-14 & 2014-15 Mohammad Sahadat Ali

4. On the facts and in the circumstances of the case and in law, Ld. CIT (A) (NFAC) erred in passing the impugned order without considering the fact that the appellant is neither the owner of the property, the value of which has been included in the impugned order, nor has paid for the purchase of such property. the copy

MOHAMMAD SAHADAT ALI,FATEHPUR vs. AO NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeals in ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.138, 139,147 & 148/Alld/2024 A.Ys. 2013-14 & 2014-15 Mohammad Sahadat Ali, Vs. Income Tax Officer, Sayyad Nagar, Khakhreru, National Faceless Assessment Khaga, Fatehpur Centre Pan:Cunpa0977K (Appellant) (Respondent) Assessee By: Sh. Aditya Chhajed & Sh. Shivang, Advocates Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 21.10.2024 Date Of Pronouncement: 29.11.2024 O R D E R Per Nikhil Choudhary, A.M.: These Four Appeals Have Been Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 For The A.Y. 2013-14 & 2014-15 Vide Separate Orders Dated 8.07.2024. The Grounds Of Appeal In All These Cases Are Identical & Are Reproduced As Under:- “1. On The Facts & Circumstances Of The Case, The Order Passed By The Commissioner Of Income Tax (Appeals) National Faceless Appeal Centre (Nfac). Delhi U/S 250 Of The Act Is Bad Both In The Eye Of Law & On Facts. 2. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit (A) (Nfac) Erred In Dismissing The Appeal Filed By The Appellant On The Grounds Of Non-Submission Of Documents By The Appellant Without Considering The Submitted Document & The Facts Of The Case. The Appellant, Therefore, Prays That The Impugned Order Be Set Aside. A.Ys. 2013-14 & 2014-15 Mohammad Sahadat Ali

4. On the facts and in the circumstances of the case and in law, Ld. CIT (A) (NFAC) erred in passing the impugned order without considering the fact that the appellant is neither the owner of the property, the value of which has been included in the impugned order, nor has paid for the purchase of such property. the copy