ORDER

PER: SANDEEP GOSAIN, JM

This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 20-09-2023, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2017-18 wherein the assessee has raised the following grounds of appeal.

‘’1. On the facts and circumstances of the case the Hon’ble CIT, (Appeals) has grossly erred in not considering the facts that the notice issued u/s 143(2) by the Ld. A.O. Sikar was invalid as he was not a jurisdictional A.O. The assessee has raised this objection before the Ld. AO. Therefore, the assessment completed thereafter based on this notice is invalid in the eyes of law and therefore illegal and deserves to be quashed or set aside.

2. Without prejudice to GOA-1, On the fact and circumstances of the case the Hon’ble CIT, (Appeals) has grossly erred in not considering the facts and circumstances of case and completed the assessment. Therefore, the assessment made by Ld. AO is illegal and deserves to be quashed.

3. On the fact and circumstances of the case the Hon’ble CIT, (Appeals) has grossly erred in confi