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.

The assessee's appeal was against an order passed by the NFAC. The assessment order was passed on March 25, 2022, but the notification granting NFAC powers 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 empowering it to do so.

Ananda Kumar Sahu, Tikrapara vs ITO | ITAT Cuttack 2026

Income Tax Appellate Tribunal, “CUTTACK BENCH, CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

For Appellant: Shri Nakul Agarwal and P. K. Mishra, ARs

For Respondent: Shri Vijay Singh, Sr. DR

Hearing: 20.05.2026Pronounced: 20.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “CUTTACK BENCH, CUTTACK VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.85/CTK/2026 Assessment Year: 2017-18 Ananda Kumar Sahu ITO, Balangir Vs Tikrapara, Balangir, Balangir, Odisha-767001. (PAN: AEXPS7588E) (Appellant) (Respondent)

Assessee by : Shri Nakul Agarwal and P. K. Mishra, ARs Revenue by : Shri Vijay Singh, Sr. DR Date of Hearing : 20.05.2026 Date of Pronouncement : 20.05.2026

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/2016-17/10128197 dated 24.10.2025.

Shri Nakul Agarwal and P. K. Mishra, ARs represented on behalf of the assessee and Vijay Singh, Sr. DR represented on behalf of the revenue.

It was the submitted by the ld. AR that the assessment order has been passed on 25.03.2022 by NFAC. It was the submission that the notification has been issued on 29.03.2022 giving powers to NFAC to

ITA No.85/CTK/2026 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.

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

ITA No.85/CTK/2026 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 25.03.2022 whereas the notification authorizing the NFAC to pass assessment order was issued on 29.03.2022. Consequently, the assessment order has been passed on 25.03.2022 before the effective date of notification i.e. 29.03.2022 is found to be invalid and consequently quashed.

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

Kolkata, the 20th May, 2026.

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

Dated: 20.05.2026. 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

ANANDA KUMAR SAHU,TIKRAPARA vs. INCOME TAX OFFICER, BOLANGIR

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