NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 87 of 2024  M/s BPS Infrastructure Village- Raseda, Tehsil- Baloda Bazar, District Baloda Bazar- Bhatapara 493332, Pan- Aaofb5038r ---- Appellant Versus  The Income-Tax Oicer Ward-1 (3), Raipur, CG ---- Respondent (Cause-title taken from Case Information System)

For Appellant : Mr. Manoj Kumar Sinha, Advocate holding the brief of Mr. S. Rajeshwar Rao, Advocate.

For Respondent : Ms. Naushina Afrin Ali, Advocate Hon'ble Shri Ramesh Sinha, Chief Justice Hon'ble Smt. Rajani Dubey, Judge

Order on Board

Per Ramesh Sinha , Chief Justice

12/04 / 2024

1. Heard Mr. Manoj Kumar Sinha, learned counsel for the appellant as well as Ms. Naushina Afrin Ali, learned counsel for the respondent.

2. By the present appeal under Section 260 A of the Income Tax Act, 1961 (for short, the Act), the appellant/assessee seeks to challenge the order dated 05.12.2023 passed by the Income Tax Appellate Tribunal, Raipur Bench, Raipur (for short, the ITAT), in ITA No. 315/RPR/2023 for the Assessment Year (for short, the AY) 2019-2020 arising out of order passed by the Commissioner of Income-Tax (Appeals) {for short, the CIT(A)}, National Faceless Appeal Center (NFAC),