Loading judgment…
Facts
The Revenue preferred an appeal against the order of the National Faceless Appeal Centre (NFAC) which had quashed a notice issued by the Assessing Officer. The NFAC's decision was based on various High Court rulings. The department's contention for filing the appeal was that it had filed a Special Leave Petition before the Supreme Court against a High Court order relied upon by the NFAC.
Held
The Tribunal noted that no decision in favor of the department was on record, nor was there any stay granted. The grounds raised by the department were found to be without substance.
Key Issues
Whether the appeal filed by the Revenue is maintainable when the grounds raised lack substance and there is no favorable decision or stay order.
Sections Cited
147, 144, 144B, 148
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
This appeal is preferred by the Revenue against the order dated 30.09.2024 of the Ld. National Faceless Appeal Centre (NFAC) Delhi
P a g e | Rachit Enterprises (AY: 2018-19) (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No : ITBA/NFAC/S/250/2024-25/1068307976(1)arising out of the order dated 08.03.2023 u/s 147r.w.s144 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed Assessment Unit Income Tax Department for AY: 2018-19.
At the time of hearing none appeared and record shows that notices have been issues repeatedly so no more opportunities justified.
Ld. DR was heard who relied the ground as raised and however, what is material is that NFAC has quashed the notice u/s 148 of the Act issued by the jurisdictional Assessing Officer relying on various decisions of Hon’ble High Court and the only contention of the department is that as department has preferred Special Leave Petition before the Hon’ble Supreme Court of India against the order of Hon’ble High Court relied by ld. CIT(A) the appeal has been preferred, however, it is not the case of the department that there was a stay of that decision relied by ld. First Appellate Authority or subsequently
P a g e | Rachit Enterprises (AY: 2018-19) there is decision in favour of the department to be followed. Grounds as raised have no substance. The appeal is dismissed.
Order pronounced in the open court on 30.01.2026