The Bangalore Bench of the ITAT has held that the National Faceless Appeal Centre (NFAC)

The Bangalore Bench of the ITAT has held that the National Faceless Appeal Centre (NFAC)

The Bangalore Bench of the ITAT has held that the National Faceless Appeal Centre (NFAC) was bound by the binding decision of the jurisdictional high court, where the AO was situated by placing reliance on the decision of Mahadev Cold Storage Vs. AO, ITA No.41 & 42/Agr/2021 wherein it was held that although a centralized NFAC had been created by the notifications, it had to be ensured that where an appellate order was passed by the NFAC, the decision of the jurisdictional high court with jurisdiction over the AO should be followed and applied by the NFAC. Relief should not be refused to the taxpayer merely because there was a conflicting decision of a non-jurisdictional high court and the decision rendered by jurisdictional high court was binding not only on the ITAT but also on the NFAC (notwithstanding that it is was sitting in Delhi)



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