ORDER

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the Order of the learned CIT(A)/NFAC vide DIN and Order No. ITBA/ NFAC/S/250/2023-24/1062487523(1) dated 12.03.2024 for the Assessment Year (in short “AY”) 2018-19 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’).

2. The assessee has raised following grounds of appeal:

3. The assessee is an Individual who is engaged in the business of electrical contract works under the name & style of: M/S INDUSTRIAL SERVICES. During the year under consideration, the assessee has supplied and installed electrical works on contract basis to Government banks and other institutions. The assessee raised the invoice on actual contract work done, correspondingly the contractee party makes the payment after deducting the TDS u/s 194C.

3.1 For the year under appeal, the assessee has e-filed his return of income in ITR-4 on 30-07-2018 declaring total income of Rs.3,58,610/-. Thereafter, the case was selected under the guideline of the CBDT letter in F. NO.225/169/ 2019/ ITA -II, dated 5th September 2019. Under the above guidelines the case was selected with approval of PC