SHYAM LAL AGRAWAL HUF,JHARSUGUDA vs. THE INCOME TAX OFFICER, WARD-2, JHARSUGUDA, JHARSUGUDA

ITA 335/CTK/2026Status: DisposedITAT Cuttack03 June 2026AY 2013-143 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 NFAC to do so. Therefore, the assessment order was invalid and liable to be quashed.

What were the facts?

The assessee's appeal was delayed by 32 days, which was condoned. The core issue was an assessment order passed by NFAC before the notification granting NFAC powers to pass such orders was issued.

What were the issues?

The primary issue was the validity of an assessment order passed by NFAC prior to the notification empowering it 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: 03/06/2026Pronounced: 03/06/2026

PerBench: This is an appeal filed by the assessee against the order of Ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi in Appeal No.NFAC/2012- 13/10065011 order dated 15/12/2025 for the assessment year 2013-14. 2. Shri Mohit Sheth, 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 32 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating sufficient reasons for delay. Ld

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

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

Recent GST High Court judgments

Search GST case law →