2025 (9) TMI 1614

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.... Tiwari For The Respondent : Shri Hemanshu Joshi (SR. DR.) ORDER PER ANIKESH BANERJEE, JM: Instant appeal of the assessee was filed against the order of the National Faceless Appeal Centre (NFAC), Delhi *for brevity, 'Ld.CIT(A)') passed under section 250 of the Income-tax Act, 1961 (for brevity, 'the Act'), date of order 24/09/2024 for A.Y. 2020-21. The impugned order was emanated from....

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....n law, the Learned CIT(A) has On validity of the appellate order 1. erred in violating 'principal of natural justice' wherein order was passed under Section 250 of the Act without granting opportunity of being heard via video conferencing and making the proceedings bad in law. On merits of the issues involved 2. erred in not allowing the claim of Appella....

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....less Appeal Centre (NFAC) under Section 250 of the Income Tax Act, 1961 ('the Act') Claim for amount disallowed under Section 40(a)(ia) of the Act in AY 2016-17 on account of non-deduction of taxes in AY 2016-17; 3. without prejudice to the grounds of appeal raised in AY 2016-17 before Commissioner of Income Tax Appeals [CIT(A)], the Appellant wishes to claim deduction of....

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....ired to enable the Appellate Tribunal to decide the appeal according to the law." 3. The assessee has challenged the impugned appellate order. During the hearing, the Ld. AR submitted that Ground No. 1 is not being pressed, and Additional Grounds Nos. 3 and 4 are withdrawn. With respect to Ground No. 2, the Ld. AR stated that the addition pertains to the delayed payment of employees' contri....