PROMISING DEVELOPERS PVT. LTD.,KOLKATA vs. I.T.O., WARD -12(1),, KOLKATA

PDF · subscribers
ITA 1713/KOL/2025Status: DisposedITAT Kolkata05 May 2026AY 2013-20143 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reassessment order was passed before the effective date of the notification empowering the NFAC to pass such orders. 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 National Faceless Appeal Centre. The assessee argued that the reassessment order was passed without jurisdiction as it predated the notification authorizing faceless reassessment proceedings.

What were the issues?

The key issue was whether the reassessment order passed by the National Faceless Assessment Centre was valid when it was issued before the notification authorizing such proceedings came into effect.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 151A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Hearing: 05/05/2026Pronounced: 05/05/2026

आदेश / O R D E R Per George Mathan, JM: This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2012-13/10141473 dated 28.05.2025. 2. Shri Manish Tiwari, FCA represented on behalf of the assessee and Shri Manas Mondal, Sr. DR represented on behalf of the revenue.

3.

At the time of hearing, the ld. AR has filed an additional ground which reads as follows: "1. That on the facts and in the circumstances of the case and in law, the reassessment order dated 27.03.2022 passed under section 147 read with section 144B of the Income-tax Act, 1961 by the National Faceless Assessment Centre is without jurisdiction, void ab initio and liable to be quashed, as the assumption of jurisdiction by NFAC was prior to 29.03.2022, when no notification under section 151A of the Act was in force authorising faceless reassessment proceedings."

2 ITANo.1713/Kol/2025 4. It was the submission that the assessment order has been passed on 27.03.2022 by NFAC. 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 as the assessment order has been passed before the date of notification, the assessment order is liable to be quashed. 5. In reply, the ld. Sr. DR vehemently supported the order of the Assessing Officer and ld. CIT(A). 6. I 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 27.03.2022 whereas the notification authorizing the NFAC to pass assessment order was issued on 29.03.2022. Consequently, the assessment order has been passed on 27.03.2022 before the effective date of notification i.e. 29.03.2022 is found to be invalid and consequently quashed. 7. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on 05/05/2026.

Sd/- (GEORGE MATHAN) न्यधनयक सदस्य / JUDICIAL MEMBER Dated 05/05/2026 RS

3 ITANo.1713/Kol/2025 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- प्रत्यर्थी / The Respondent- 2. 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file.

सत्यापपत प्रतत //True Copy// आदेशधिुसधर/ BY ORDER,

(Assistant Registrar) Income Tax Appellate Tribunal, Kolkata

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →