NAWKIRAN PLYMERS PVT. LTD.(AMALGAMATED WITH NAWKIRAN POLYCHEM PVT. LTD.),KOLKATA vs. I.T.O., WARD - 5(1),, KOLKATA

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ITA 3105/KOL/2025Status: DisposedITAT Kolkata17 February 2026AY 2013-20143 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment framed by the National Faceless Appeal Centre (NFAC) was indeed without jurisdiction and therefore invalid. The Tribunal noted that Section 151A of the Income-tax Act, 1961, providing for faceless assessment, was notified from 29.03.2022 vide notification no. 18/2022. However, the assessment order in question was dated 13.03.2022. Consequently, the assessment was framed prior to the effective date of the notification enabling faceless assessment. The Tribunal relied on decisions of co-ordinate benches and High Courts, including MD Mahimud SK Vs ITO, Kankanala Ravindra Reddy vs. Income-tax Officer, Triton Overseas (P.) Ltd. vs. Union of India, and Samp Furniture (P.) Ltd. vs. Income-tax Officer, to support its view. The Tribunal quashed the assessment framed by the AO/NFAC. The appeal of the assessee was allowed.

What were the facts?

The assessee, Nawkiran Plymers Pvt. Ltd., is in appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi, for Assessment Year 2013-14. The assessee had filed its return of income declaring ₹33,141. The case was re-opened under Section 148 of the Income-tax Act, 1961. The Assessing Officer (AO) made an addition of ₹18,00,000 under Section 68 as unexplained cash credit, assessing the total income at ₹18,33,141. The NFAC dismissed the assessee's appeal, confirming the AO's order. The assessee's primary contention is that the assessment framed by the NFAC is invalid and without jurisdiction.

What were the issues?

1. Whether the assessment framed by the National Faceless Appeal Centre (NFAC), Delhi, is invalid and without jurisdiction, concerning the provisions of Section 151A of the Income-tax Act, 1961, and the effective date of notification for faceless assessment. Assessee's contention: The assessee argued that the assessment was invalid as it was framed without jurisdiction. The provisions of Section 151A, which enable faceless assessment, were notified from 29.03.2022, while the assessment order was dated 13.03.2022. Therefore, the assessment is null and void. Revenue's contention: The judgment does not record any specific arguments made by the Revenue.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 148,Section 143(2),Section 142(1),Section 68,Section 151A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR, AM

For Appellant: Shri Deep Agarwal, AR
For Respondent: Shri Pampa Ray, DR
Hearing: 29.01.2026Pronounced: 17.02.2026

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 25.11.2025 for the AY 2013-14.

2.

At the time of hearing, the ld. Counsel for the assessee pressed only one issue which is against the invalid assessment framed by the National Faceless Appeal Centre, Delhi [the learned CIT (A)] vide order dated 13.03.2022, which is without jurisdiction and is accordingly, invalid.

3.

The facts in brief are that the assessee filed the return of income on 09.01.2014, declaring total income at ₹33,141/-, which was processed u/s 143(1) of the Income-tax Act, 1961 (the Act). The case of the

4.

In the appellate proceedings, the ld. CIT (A) dismissed the appeal of the by confirming the order of the ld. Assessing Officer.

5.

After hearing the rival contentions and perusing the materials available on record, I find that the assessment has been framed by the National Faceless Assessment Centre vide order dated 13.03.2022, which in our opinion, is without jurisdiction as the Provisions of Section 151A of the Act which provides for faceless assessment were notified from 29.03.2022 vide notification no. 18/2022/F. No. 370142/16/2022- TPL(Part) though the same were brought on statute book by the Taxation and Other Law (realization and amendment of certain provisions) Act, 2020 with effect from 01.11.2020. Considering these facts, the assessment framed by the National Faceless Appeal Centre is null and void as the same is without jurisdiction and cannot be sustained. The case of the assessee find support from the decision of the co-ordinate Bench in case MD Mahimud SK Vs ITO & 2229/Kol/2024 order dated 4.3.2025. Similarly, the Telangana High Court in case of Kankanala Ravindra Reddy vs. Income-tax Officer [2023] 156 taxmann.com 178 (TELANGANA)/[2023] 295 Taxman 652 (TELANGANA)[14-09-2023], Hon'ble Jurisdictional High Court in case of Triton Overseas (P.) Ltd. vs. Union of India [2023] 156 taxmann.com 318 (Calcutta)[13-09-

5.1. Therefore, respectfully following the above decisions , I quash the assessment framed by the AO/ NFAC.

6.

In the result, the appeal of the assessee is allowed.

Order pronounced in the open court on 17.02.2026.

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