2025 (8) TMI 1610

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....No.4113/Del/2025 for AY 2016-17 arises out of the order of the ld. National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as 'ld. NFAC', in short] in Appeal No. ITBA/NFAC/S/250/2025- 26/1075987781(1) dated 01.05.2025 against the order of assessment passed u/s 143(3) r.w.s. 147 of the Income-tax Act, 1961 dated 12.03.2024 (hereinafter referred to as 'the Act') by NFAC, Delhi (herein....

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....the said return, the assessee inadvertently omitted the claim of deduction u/s 80C of the Act in the sum of Rs.1,50,000/-. Accordingly, the assessee by way of additional ground before the ld NFAC made this claim which stood rejected by the ld NFAC by holding non- claiming of deduction u/s 80C of the Act was deliberate and cannot said to be ignorance of the assessee. Accordingly, the reliance place....