IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 209/Jodh/2019 (ASSESSMENT YEAR-2012-13) M/s. Adheesa Carriers F-234, Road No. 1-E, Mewar Industrial Area, Udaipur Udiapur Vs The ACIT Circle-1 Udaipur (Appellant) (Respondent) PAN NO. AALFA 1190 Q Assessee By Shri Sakar Sharma, CA Revenue By Shri Venkatesh V (JCIT-DR) Date of hearing 2/11/2022 Date of Pronouncement 4 /11/2022 O R D E R PER: SANDEEP GOSAIN, JM This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC) dated 14-09-2021 for the assessment year 2012-13 wherein the assessee has raised the solitary issue as under:- ‘’1. The ld. CIT(A) erred on facts and in law in not adjudicating issue relating to wrong adoption of returned income for the purpose of assessment by the Assessing Officer. Appellant had returned income at Rs.29,15,220/-