ORDER

PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order dated 31.03.2024 passed by the NFAC, Delhi for A.Y. 2017-18 on following grounds of appeal.

“Grounds on assessment being invalid

1. That under the facts and circumstances of the case and in law, the order passed by the office of Commissioner of Income tax (Appeals), National Faceless Appeal Center (‘CIT(A)’) by upholding the order passed by the Income tax officer, Ward- 1, Bidar (Id AO’) is devoid of any merits and void ab initio.

2. That on the facts and circumstances of the case and in law, the assessment proceedings initiated by the Ld AO under section 144 of the Income tax Act 1961 (‘the Act’) without taking into consideration the Return of Income filed by the me against notice issued under Section 142(1) of the notice are invalid.

3. That on the facts and circumstances of the case and in law, the Ld. AO had grossly erred in not issuing a statutorily mandated notice under Section 143(2) of the Act. Accordingly, the assessment proceedings initiated are invalid and consequently the assessment order is void ab initio and non-est.

4. That on the facts and circumstances of the case and in law, the Ld AO had grossl