ALEKHA JENA,RAGHUNATHPUR GADA SAHI vs. ITO WARD-4(1), BHUBANESWAR

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ITA 197/CTK/2025Status: DisposedITAT Cuttack25 May 2026AY 2015-163 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment order was passed before the effective date of the notification authorizing the NFAC. Therefore, the assessment order was invalid and liable to be quashed.

What were the facts?

The assessee's appeal was against an order passed by the NFAC. The assessment order was passed on March 22, 2022, but the notification empowering the NFAC to pass such orders was issued on March 29, 2022.

What were the issues?

The key issue was the validity of the assessment order passed by the NFAC prior to the notification granting it the necessary powers.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “HYBRID COURT AT CUTTACK”

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri S. K. Sarangi & Bishwajyoti Pattnaik, ARs
For Respondent: Shri Vijay Singh, Sr. DR
Hearing: 25.05.2026Pronounced: 25.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “HYBRID COURT AT CUTTACK” BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.197/CTK/2025 Assessment Year: 2015-16 Alekha Jena ITO Ward-4(1), Bhubaneswar

At-Murali Bhawan, Raghunathpur, Gada Sahi, Vs Nandan Kanan Road, Bhubaneswar, Odisha- 754005. (PAN: AVLPJ0394E) (Appellant) (Respondent)

Assessee by : Shri S. K. Sarangi & Bishwajyoti Pattnaik, ARs Revenue by : Shri Vijay Singh, Sr. DR Date of Hearing : 25.05.2026 Date of Pronouncement : 25.05.2026

ORDER PER BENCH: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2014- 15/10122847 dated 15.01.2025.

2.

Shri S. K. Sarangi & Bishwajyoti Pattnaik, ARs represented on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

3.

It was the submitted by the ld. AR that the assessment order u/s 147 r.w.s. 144/144B of the Act has been passed by NFAC on 22.03.2022.

ITA No.197/CTK/2025 It was the submission that the notification has been issued on 29.03.2022 giving powers to NFAC to pass assessment order. It was the submission that jurisdiction for the NFAC to frame faceless assessment was notified from 29.03.2022 vide notification no. 18/2022/F. No. 370142/16/2022- TPL(Part), the said notification reads as under:

3.1 It was the submission that as the assessment order has been passed before the date of notification, the assessment order is liable to be quashed.

4.

In reply, the ld. Sr. DR vehemently supported the order of the Assessing Officer and ld. CIT(A).

ITA No.197/CTK/2025 5. We have considered the rival submissions. A perusal of the facts of the present case clearly shows that the assessment order has been passed by NFAC on 22.03.2022 whereas the notification authorizing the NFAC to pass assessment order was issued on 29.03.2022. Consequently, the assessment order has been passed on 22.03.2022 before the effective date of notification i.e. 29.03.2022 is found to be invalid and consequently quashed.

6.

In the result, the appeal of the assessee is allowed.

Cuttack, the 25th May, 2026.

Sd/- Sd/- [Rajesh Kumar] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member

Dated: 25.05.2026. RS

Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar

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