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2023 (3) TMI 613
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.... the Department : Shri Avikal Manu, Sr. D. R.; ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by the Revenue against the order dated 28.04.2022 of the ld. Commissioner of Income Tax (Appeals) (hereinafter referred to CIT (Appeals)/National Faceless Appeal Centre (NFAC) Delhi, for assessment year 2017-18. 2. The Revenue has raised the following substantive ground of appeal :- ....
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....s not allowed to the assessee. 4. Aggrieved by the order dated 25/03/2019, the assessee preferred an appeal before the CIT(A) i.e. national Faceless Appeal Centre ('NFAC' for short) vide order dated 28/04/2022 allowed the appeal filed by the assessee. Aggrieved by the order dated 28/04/2022, the Department has preferred the present appeal on the grounds mentioned above. 5. The Ld. DR vehemen....
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....e on 23rd March, 2018 before the completion of assessment u/s 143(1) of the Act. The ITR was verified on 11th September, 2017 well before the due date i.e. 7th November, 2017. The intimation notice was served on the assessee on 19/11/2018 u/s 143(1) (a) (ii) of the Act and same was replied by the assessee within the stipulated time. The Ld. Counsel further submitted that the order u/s 143(1) was p....
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....stead of dismissing the appeal as sought by the Assessee himself proceeded to pass the order on merit and allowed the Appeal filed by the Assessee vide order impugned dated 28/04/2022 which is under challenged by the Department. 8. Considering the fact that the A.O./ CPC, Bangalore has already rectified the mistake dated 06/08/2019 wherein the demand raised against the assessee was reversed and....