NFAC issues Duplicate of Earlier Order due to Mis-communication: ITAT Sets Aside Order

The ITAT has set aside an order issued by the NFAC (National Faceless Assessment Centre), finding that it was a duplicate of an earlier order issued due to miscommunication. The tribunal observed that issuing a redundant order without proper coordination led to procedural irregularity. This decision underscores the importance of efficient communication and coordination within the faceless assessment system to avoid duplication and confusion. It ensures that taxpayers are not subjected to repetitive or erroneous orders, promoting accountability and streamlining the faceless assessment process to maintain its integrity.