THE MAHANAGAR CREDIT CO-OPERATIVE SOCIETY LIMITED,CUTTACK vs. ITO WARD-1(1) CUTTACK, CUTTACK

ITA 381/CTK/2026Status: DisposedITAT Cuttack02 June 2026AY 2013-144 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment order was passed without jurisdiction as it predated the notification authorizing NFAC to pass such orders. Consequently, the assessment order and all consequent proceedings were quashed.

What were the facts?

The assessee filed an appeal with a delay. The core issue was whether the National Faceless Assessment Centre (NFAC) had the jurisdiction to pass an assessment order under Section 147 before a specific notification was issued. The assessment order was passed on September 17, 2021, while the notification granting NFAC such powers was dated March 29, 2022.

What were the issues?

The primary issue was the validity of an assessment order passed by NFAC under Section 147 before the relevant notification granting it jurisdiction was issued.

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, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 02/06/2026Pronounced: 02/06/2026

PerBench: This is an appeal filed by the assessee against the order of CIT(A), National Faceless Appeal Centre (NFAC),Delhi in Appeal No.NFAC/2012- 13/10063702dated03.02.2026for the assessment year 2013-13. 2. Shri K. K. Bal, AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

3.

The appeal is filed by the assessee with a delay of 9 days. The assessee has filed a condonation petition which is further supported by an affidavit for condonation of

The order continues below.

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