SINGHAL TRADEXIM PRIVATE LIMITED,NEW DELHI vs. LD. ASSESSING OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE

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ITA 8235/DEL/2025Status: DisposedITAT Delhi24 September 2026AY 2014-155 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted the additional ground concerning the jurisdiction for faceless assessment. Since this issue was not considered by the lower authorities, the case was remanded back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee filed an appeal against the order of the CIT(A)/NFAC for AY 2014-15. The assessee raised several grounds, including procedural irregularities in issuing notices and making additions. An additional ground regarding jurisdiction for faceless assessment was also admitted.

What were the issues?

The primary issues revolve around the validity of assessment proceedings due to alleged procedural lapses in issuing notices and assuming jurisdiction, particularly in the context of faceless assessments.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A,Section 151,Section 69,Section 143(2),Section 151A,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI

Before: SH. SATBEER SINGH GODARA & SH. KRINWANT SAHAY

Hearing: 09/07/2026Pronounced: 24/09/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI

BEFORE SH. SATBEER SINGH GODARA, JUDICIAL MEMBER & SH. KRINWANT SAHAY, ACCOUNTANT MEMBER

ITA No.8235/Del/2025 Assessment Year: 2014-15 Singhal Tradexim Private Vs. Ld. AO Limited National Faceless Flat No.107 C-240, Pandav Assessment Centre Nagar, New Delhi-110092 PAN No.AADCG5723A (APPELLANT) (RESPONDENT)

Appellant by Sh. Sidhant Goyal, CA Respondent by Sh. Sudip Majumdar, Sr. DR

Date of hearing: 09/07/2026 Date of Pronouncement: 24/09/2026

ORDER PER KRINWANT SAHAY AM Appeal in this case has been filed by the assessee against the order dated 29.10.2025 passed by the Ld. CIT(A)/NFAC, Delhi for the 2014-15. Grounds of appeal are as under :- 1. On the facts and circumstances of the case, the authorities below has failed to follow the procedure u/s 148 r.w. 148A of the Act brought into the statute by way of Finance Act, 2021 despite the notice having been issued after

01.04.2021. Therefore, the said proceedings are invalid, and assessment framed pursuant thereto is vitiated in law. Rs. 3921663 2. On the facts and circumstances of the case, the authorities below erred in issuing notice u/s 148 of the Act without obtaining a valid written approval u/s 151 of the Act. Therefore, the said notice is invalid, and assessment framed pursuant thereto is vitiated in law. Rs. 3921663 3. On the facts and in the circumstances of the case and in law, the authorities below have erred in making the additions without providing the copy of statements relied upon to the appellant OR 3 affording the appellant the opportunity to cross examine the witnesses relied upon. Therefore, the said proceedings are invalid, and assessment framed pursuant thereto is vitiated in law. Rs. 3921663 4. On the facts and in the circumstances of the case and in law, the authorities below have erred in making an addition of Rs. 4 64,75,870/- under Section 69 of the Act. Therefore, the action of the authorities below is wrong, illegal, misconceived and unjustified therefore the addition should be deleted Rs. 3921663 5. The appellant craves the right to add, submit, alter OR withdraw any OR all grounds of appeal before OR on the date of hearing. 6. On the facts and in the circumstances of the case and in law, the authorities below have erred by not following the proper procedure prescribed by the law before enhancing the returned income of the appellant and imposing the tax. The action of the authorities below is wrong, illegal, misconceived and unjustified therefore it should be quashed. 7. On the facts and circumstances of the case, the authorities below erred in issuing notice u/s 143(2) of the Act in violation of 7 CBDT instruction F. No. 225/157/2017/ITA-II dated 23.06.2017. Therefore, the said notice is invalid, and assessment framed pursuant thereto is vitiated in law.

2.

During proceedings before us the Ld. Counsel field a petition for admission of additional ground under Rule 11 of the ITAT Rules, 1963. The petition and the additional ground raised by the assessee are as under :-

ADDITIONAL GROUNDS 1. On the facts and in the circumstances of the case and in law, the Faceless Assessing Officer of National Faceless Assessment Centre, Delhi (FAO,NFAC-Delhi) erred In having assumed jurisdiction for concluding the faceless assessment of Income escaping assessment and passing the assessment order u/s. 147 r.w.s 144 r.w.s 1448, dated 26/03/2022 prior to notification u/s 151A, dated 29/03/2022 for operation of faceless income escaping assessment, accordingly the FAO is lack of jurisdiction for

concluding income escaped assessment in a faceless manner, thus the assessee prays that the assessment order u/s. 147 r.w.s 144 r.w.s 144B, dated 28/03/2022 may be held as null & void and to be quashed.

3.

We have considered the prayer made by the Ld. Counsel of the assessee and we are of this considered view that the issue raised as in the additional grounds are genuinely related to the roots of the assessment proceedings. Therefore, we admit the additional but these issues were not raised, considered and dealt with the authorities below, therefore, in the fitness of things after admitting the additional ground we think it fit to remand this case back to the file of the Ld. CIT(A) to look into the grievance raised by the assessee in the form of the additional ground and given its findings. Accordingly, remand this matter back to the file of the Ld. CIT(A) for fresh adjudication of the case under law. 4. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the court on 09.07.2026.

Sd/- Sd/-

[SATBEER SINGH GODARA] [KRINWANT SAHAY] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 24.09.2026 Neha, Sr. PS

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