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Facts
The assessee's case was re-opened under Section 148 after initial processing under Section 143(1). The Assessing Officer made an addition of ₹18,00,000 under Section 68, and the CIT(A) dismissed the assessee's appeal.
Held
The Tribunal held that the assessment framed by the National Faceless Assessment Centre was without jurisdiction because the relevant provisions for faceless assessment were notified subsequent to the date of the assessment order. Consequently, the assessment was deemed null and void.
Key Issues
Validity of an assessment framed by a faceless assessment center when the enabling provisions were notified after the assessment order was passed.
Sections Cited
143(1), 148, 142(1), 68, 151A
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Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM
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.
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.
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
In the appellate proceedings, the ld. CIT (A) dismissed the appeal of the by confirming the order of the ld. Assessing Officer.
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.
In the result, the appeal of the assessee is allowed.
Order pronounced in the open court on 17.02.2026.