2023 (11) TMI 184

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....JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the National Faceless Appeal Centre, Delhi dated 09.03.2023 [here in after ld. NFAC/CIT(A) ] for assessment year 2010-11 which in turn arise from the order dated 21.12.2017 passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 [ here in after to as Act ] by TRO-3, Jaipur . 2. In this appeal, the asse....

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....IT(A), NFAC grossly erred in making allegations against the assessee which are not only contrary but also against the principle of natural justice. 7. That the petitioner may kindly be permitted to raise any additional or alternative grounds at or before the time of hearing. 8. The petitioner prays for justice & relief." 3. A propose to the hearing, the bench noted that there ....

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....and filing of return." 4. Since we have not entertained the adjournment application, the appeal of the assessee is decided based on the facts available on record. 5. Succinctly, the fact as culled out from the records is that notice u/s 148 was issued on 30.03.2017 after obtaining prior approval of Pr.CIT-3, Jaipur since there was an information with the Department that assessee had sold lan....

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....ench vide order in ITA No.206/JP/2019 dated 06.03.2020 set aside the issue to the file of ld. CIT(Appeals) for fresh adjudication. 6. Thus, the bench noted that the assessee was given the chance to represent the case before ld. CIT(A) and even though there were three notices given after set aside of the proceedings by the Bench to the assessee. Three instances of the notices are given in span o....