RAKESH KUMAR SHRIVASTAVA,DARJEELLING vs. D.C.I.T., CIRCLE - 1,, SILIGURI

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ITA 1756/KOL/2025Status: DisposedITAT Kolkata29 June 2026AY 2017-20184 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment framed by the NFAC was without jurisdiction as it was done before the relevant section conferring jurisdiction was notified. Therefore, the assessment was considered null and void.

What were the facts?

The assessee filed a return of income, and the case was reopened under Section 147. The assessment was framed by the National Faceless Appeal Centre (NFAC) prior to the notification conferring jurisdiction on NFAC for such assessments.

What were the issues?

Whether the assessment framed by the NFAC was valid when it was done before the notification conferring jurisdiction on NFAC was issued.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 151A,Section 148,Section 143(2),Section 142(1),Section 139(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

For Appellant: Shri Sujit Basu &, Ms. Parmila Guha, ARs
For Respondent: Shri Sant Kumar Raha, DR
Hearing: 22.04.2026Pronounced: 29.06.2026

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 10.07.2025 for the AY 2017-18.

2.

During the course of hearing, the ld. Counsel for the assessee pressed ground no.2, is against the assessment framed by NFAC, u/s 147 read with section 144B of the Act vide order dated 26.09.2021 without having jurisdiction u/s 151A of the Act, as the applicability of the section was notified vide notification dated 29.03.2022.

4.

After hearing the rival contentions and perusing the materials available on record, we find that the assessment has been framed by the NFAC, Delhi even prior to the notification issued on 29.03.2022 conferring jurisdiction on NFAC ,which in our opinion, is without jurisdiction as the Provisions of Section 151A of the Act which provides for faceless assessment were notified from 29.03.2022 vide notification no. 18/2022/F. No. 370142/16/2022-TPL(Part) though the same were brought on statute book by the Taxation and Other Law (realization and amendment of certain provisions) Act, 2020 with effect from 01.11.2020. Considering these facts, the assessment framed by the National Faceless Appeal Centre is null and void as the same is without jurisdiction and cannot be sustained. The case of the assessee find support from the decision of the co-ordinate Bench in case MD Mahimud SK Vs ITO ITA No. 2230 & 2229/Kol/2024 order

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced on 29.06.2026.

Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 29.06.2026 Sudip Sarkar, Sr.PS

Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//

Asst. Registrar Income Tax Appellate Tribunal, Kolkata

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