IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.226/Lkw/2024 Assessment Year:2012-13 Nisha Fazal Vs. Income Tax Officer-4(3), 6181, 8^th Floor, Alok Vihar-II, Kanpur.

F-6, Sector-50, Noida Gautam Budh Nagar-201301 PAN:AACPF0740Q (Appellant) (Respondent)

Appellant by Shri Prashant Kumar Verma, Advocate Respondent by Shri Amit Kumar, Addl. CIT (D.R.)

O R D E R

PER SUBHASH MALGURIA:J.M.

This appeal vide I.T.A. No.226/Lkw/2024 has been filed by the assessee for assessment year 2012-13 against impugned appellate order dated 05/01/2024 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1059394364(1) of Commissioner of Income Tax (Appeals) [“CIT(A)”] for short]. In this appeal the assessee has raised the following grounds:

“1. Because the Ld. CIT (A) has failed to know about the facts and circumstances of the case, and has arbitrarily given the decision thereof is bad in law and liable to set aside.

2. Because, the ld. CIT (A), NFAC, has without consider the reply and submissions and passed the order stated with that the appellant has failed to reply and submissions, hence it is not corr