2022 (12) TMI 925

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....: Shri. P. Sajit Kumar, JCIT ORDER PER G. MANJUNATHA, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 01.10.2021 and pertains to assessment year 2017-18. 2. The assessee raised the following grounds of appeal: 1."The order of the L....

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....ssee filed return of income for the assessment year 2017-18 on 30.10.2017 by admitting Nil total income. The assessment has been completed u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") on 16.12.2019 and made addition of Rs. 4,03,000/- towards interest on service tax u/s. 37 of the Act. The assessee carried the matter in appeal before the first appellant authority, ....