INCOME TAX OFFICER, WARD-8(1), HYDERABAD vs. DAGUMATI SWATHI, HYDERABAD

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ITA 1638/HYD/2025Status: DisposedITAT Hyderabad30 January 2026AY 2013-14Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision, agreeing that reassessment proceedings initiated by a Jurisdictional AO after the Faceless Assessment Scheme came into effect are without jurisdiction. The initial defect in jurisdiction renders the subsequent reassessment order void.

What were the facts?

The revenue appealed against the CIT(A)'s order quashing reassessment proceedings initiated by the Jurisdictional Assessing Officer (JAO). The CIT(A) held that the reassessment proceedings were without jurisdiction as they were initiated by the JAO outside the faceless mechanism, which was in force.

What were the issues?

Whether reassessment proceedings initiated by a Jurisdictional AO are valid when the Faceless Assessment Scheme is in force. Whether a notice issued by a JAO outside the faceless mechanism is a jurisdictional defect.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 144,Section 144B,Section 151A

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Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad

For Appellant: Shri A P Babu, Sr. AR

आदेशक���त�ल�पअ�े�षत/ Copy of the order forwarded to:- 1. �नधा�रती/The : Dagumati Swathi, Flat No.101, Crown Residency, Puppalaguda, Rajendranagar, Hyderabad, Assessee Telangana-500089. 2. राज�व/ The Revenue : Income Tax Officer, Ward-8(1), Room No.907, 9th Floor, Signature Towers, Kondapur, Hyderabad, Telangana-500084. 3. The Principal Commissioner of Income Tax, Hyderabad. 4. �वभागीय��त�न�ध, आयकरअपील�यअ�धकरण /DR,ITAT, Hyderabad.

आदेशानुसार / BY ORDER

Sr. Private Secretary ITAT, Hyderabad.

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