SWETA MISHRA,CHENNAI vs. ITO,WARD 2(1), SAMBALPUR, SAMBALPUR

ITA 509/CTK/2026Status: DisposedITAT Cuttack02 June 2026AY 2016-173 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, rendering it invalid. Consequently, the assessment order and all consequent proceedings were quashed.

What were the facts?

The assessee's appeal was delayed by 120 days, which was condoned. The core issue was an assessment order passed by the NFAC before the notification authorizing it to do so was issued.

What were the issues?

Whether an assessment order passed by the NFAC prior to the notification granting it such powers is valid.

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, 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/2015- 16/10122613 order dated 07/10/2025 for the assessment year 2016-17. 2. Shri Jayanta Kumar Sahoo, ld. AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

3.

The appeal of the assessee is delayed by 120 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit

The order continues below.

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