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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Mohammad Ghufran V. The Income Tax Officer 2(5) Hazratganj Kaushambi Karari Manjhanpur Kaushambi (U.P) Tan/Pan:Bpfpg0938A (Appellant) (Respondent) Appellant By: Shri Mohit Singh Respondent By: Shri A. K. Singh, D.R. O R D E R

sections 271AAC and 271F of the Act, separately. 2.2 Aggrieved, the Assessee preferred an appeal before the NFAC, which dismissed the appeal of the assessee ex-parte qua the assessee and confirmed the order of the AO. 2.3 Now, the assessee has approached this Tribunal challenging the order of the NFAC, by raising the following grounds of appeal: 1. Because