2024 (5) TMI 1293

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....Member For the Assessee : Mr. Ravikant Pathak For the Revenue : Smt. Mahita Nair (SR. DR.) ORDER PER SUNIL KUMAR SINGH (J.M): 1. This appeal has been preferred against the impugned order dated 18.10.2023 passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC) [hereinafter referred as the "CIT(A)"] u/s 250 of the Income-tax Act, 1961 [hereinafte....

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.... 143(3) of the Act was passed on 26.12.19 accepting the income declared by the assessee, but without any observation in respect of the claim of the assessee in respect of his claim of relief of Rs. 14,55,018/- Under Section 89 of the Act. Assessee preferred an appeal before learned CIT(A) against the assessment order. Learned CIT(A) dismissed the appeal stating that as the assessing officer gave n....

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....ipated in the hearing of this appeal. 5. Heard learned representatives for both the parties and perused the material on record 6. Learned representative for the assessee submitted that neither Assessing Officer nor CIT(A) has discussed assessee's submissions as regards assessee's claim in respect of the relief Under Section 89 of the Act. Assessing Officer has allowed relief only at Rs. 2,94....

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....book at page 11 has the submissions of assessee in detail. However assessment order passed u/s. 143(3) of the Act, does not speak even in respect of any defect in the particulars submitted by the assessee. 9. Similarly, Learned CIT(A) has surprisingly passed the impugned order without adjudicating on the main issue involved, with the excuse that no finding was given by Assessing Officer with re....