IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES “SMC”, JAIPUR BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील स.ं / ITA No.619/JPR/2025 Assessment Year : 2013-14

Raj Kumar Jat, Udai Ashok And Associates, 2 Floor, Hanumant Plaza Shahpura, Jaipur-303103 Rajasthan PAN: AVPPK4582M	Vs.	Income Tax Officer, Ward Behror, Jaipur
Appellant		Respondent

आदेश / ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 2013-14 is directed against the order dated 27.02.2025 of National Faceless Appeal Centre (NFAC), Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment Order dated

23.03.2022 passed u/s.147 r.w.s144 r.w.s144B of the Act.

2. Assessee has raised the following grounds of appeal:

“1. On the facts and the circumstances of the case and in law the Ld. CIT(A) has grossly erred in passing order ex-parte without providing adequate opportunity of being heard to the assesse which is against the principle of justice. Therefore impugned order so passes is against the law and the said order deserves to be quashed.

2. On the facts and the circumstances of the case and in law the Ld. CIT(A) has grossly erred

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