ITAT Delhi Sets Aside Assessment as Faceless Jurisdiction Was Assumed Prematurely

Shiv Shakti Traders Vs ITO (ITAT Delhi) The appeal and application for condonation of delay were filed by the assessee against the order dated 11.10.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi under Section 250 of the Income-tax Act, 1961. The appeal arose from the assessment order dated 30.03.2022 passed by the Assessing Officer under Sections 147 read with 144B of the Act for Assessment Year 2017–18. The assessee is a partnership firm engaged in wholesale and retail trading of iron and steel. The assessee filed its return of income on 31....