PATEL SEVA SANGH,BOKARO STEEL CITY vs. ASSISTANT COMMISSIONER OF INCOME TAX (NATIONAL E-ASSESSMENT CENTRE), RANCHI

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

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Patel Seva Sangh, I.T.O., C/O-Sardar Patel Public School, Sector- Exemption, Vs. 9, Bokaro-827009 (Jharkhand) Hazaribagh. Pan No. Aabtp 2202 N Appellant/ Assessee Respondent/ Revenue

144 of Income Tax Act 1961, falling to consider the peculiar facts and circumstances surrounding the assessment for the Assessment Year 2018-19, which was the first year of implementation of the Faceless Assessment Scheme and there was technical glitches in Income Tax portal. 2. That Ld. Commissioner Appeal Tax erred in confirming addition made by The Learned Assessing Officer