SWARUP KUMAR DAS,BALASORE vs. INCOME TAX OFFICER WARD-1 BALASORE, BALASORE

ITA 511/CTK/2026Status: DisposedITAT Cuttack02 June 2026AY 2014-153 pages
AI SummaryAllowed

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal was filed with a significant delay. The core issue was whether the National Faceless Assessment Centre (NFAC) had the authority to pass an assessment order on March 28, 2022, as the notification granting such powers was issued on March 29, 2022.

What were the issues?

The primary issue was the validity of an assessment order passed by the NFAC prior to the effective date of the notification granting it the power to do so.

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/2013- 14/10167572 order dated 12/12/2024 for the assessment year 2014-15. 2. Shri Prasanta Kumar Mishra, 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 426 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating sufficient reasons for de

The order continues below.

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