“faceless assessment”

Jayant Metal Mfg Co Pvt Ltd, Mumbai vs. Deputy CIT Circle 6(1)(2), Mumbai

Bench: the appeal is disposed off." 3. The relevant facts in brief are that Appellant-company did not have any business activity for last many several years due to deadlock in management arising from disputes between the two shareholder directors. For many years the Appellant-company did not file return of income. However, the income from

being heard and personal hearing from CIT(A). Admittedly, no personal hearing was granted to the Appellant. Under Rule 12 of the applicable Faceless Assessment Scheme, Assessment Year 2016-17 2021 personal hearing is to be granted in case so requested by the Appellant. We note that

Ravi Gopal Trivedy, Mumbai vs. National E-Assessment Centre, Delhi

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am Ravi Gopal Trivedy 402, Sheetal, A Wing, Lokhandwala Complex, Andheri (West), Mumbai-400053 Pan : Abсрт1927А Ι.Τ.Α. No. 4062/Mum/2023 (Assessment Year: 2013-14) Vs. National E-Assessment Centre, Delhi Appellant) Respondent) Appellant/Assessee By Dr. K. Shivaram A/W Mr. Shashi Bekal, Ca Revenue/Respondent By Shri R.R. Makwana, Jcit Date Of Hearing 23.04.2024 Date Of Pronouncement 24.04.2024 Order Per Padmavathy S, Am: This Appeal Is Against The Order Of The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi [For Short 'The Cit(A)] Dated 16.10.2023 For The Ay 2013-14. The Assessee Raised The Following Revised Grounds: 2

National Faceless Appeal Centre (NFAC) has erred in confirming the issue of the reassessment and order passed by the National Faceless Assessment Centre. 1.1. That on the facts and circumstances of the case and in law the Ld. NFAC has erred in confirming the notice under section ... addition of Rs. 9,09,787/- as short term capital gain without providing the details of the said amount arrived by the National Faceless Assessment Centre. 2.2. That on the facts and circumstances of the case and in law the Ld. NFAC has erred in making an addition

Aadesh Commodities Pvt Ltd, Mumbai Suburban vs. National Faceless Assessment Centre, Delhi

In the result, appeal in ITA No

Bench: Shri Anikesh Banerjee & Miss. Padmavathy.Saadesh Commodities Pvt Ltd Vs National Faceless Assessment 401, Satyam Tower, 90 Feet Centre, Delhi Road, Asha Nagar, Kandivali (E), Mumbai-400 101 Pan : Aahca3726H Appellant Respondent

APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS. PADMAVATHY.S, ACCOUNTANT MEMBER Aadesh Commodities Pvt Ltd vs National Faceless Assessment 401, Satyam Tower, 90 Feet Centre, Delhi Road, Asha Nagar, Kandivali (E), Mumbai-400 101 PAN : AAHCA3726H APPELLANT RESPONDENT Assesseeby : Shri Jay Bhansali Respondent ... Year 2015-16 order dated 03/11/2023. 2 Aadesh Commodities Pvt Ltd The impugned order was emanated from the order of the Ld.Assessing Officer, National Faceless Assessment Centre (NFAC), Delhi (in short, ‘the A.O.’) passed under section 143(3) of the Act order dated 30/09/2021. 2. The assessee has taken

Arvind Dada Kolekar, Mumbai vs. Income Tax Officer Ward 16(2)(1), Mumbai

In the result, appeal of the assessee is allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHARI (Accountant Member)

grounds of appeal reads as under:- “1. In the facts circumstances of the case and in law, the Ld. Assessing officer, National Faceless Assessment Centre has erred in initiating reassessment without obtaining sanction from the specified authority under section 151 (ii) of the Act, thereby vitiating the consequential assessment proceedings ... facts and circumstances of the case and in law, the Ld. Assessing officer, National Faceless Assessment Centre has erred in initiating reassessment beyond 3 years, since the alleged taxable income escaping assessment does not exceed the threshold of Rs. 50,00,000/- as per section

Acil Na vs. Ar Jan Rural Development Foundation, Mumbaivs.CIT (A) National Faceless Appeal Centre Delhi and AO (Exemption), Ward 1(1), Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Us Assessee Has Filed Brief Submissions Which Read As Under:-

Order of the Coordinate Bench in (Ghatkopar sahajivan Cooperative society Ltd) 4) The Assessee submitted all the details and documents to LD. AO during faceless assessment, but LD. AO failed to consider the same. The submissions uploaded by the assessee are enclosed and marked as Annexure

ACIT Circle 1(2)(1), Mumbai vs. M B Patil Construction Limited, Mumbai

consequently, the assessment order is also bad in law and needs to be quashed. 2. The Officer at National Faceless Assessment Centre (hereinafter referred to as the Assessing Officer) erred in framing the assessment order on a non-existent entity. The appellants contend that on the facts ... Mumbai and thereafter from 19-10-2020 onwards, assessment proceedings were continued by the Assessing Officer of the National e- assessment unit under the Faceless Assessment Scheme. During the entirety of the assessment proceedings, the assessee had never questioned the validity of the aforesaid notice and also the subsequent notices

M/S M.B.Patil Constructions Limited, Mumbai vs. Income Tax Department, National Faceless Assessment Centre, Delhi

consequently, the assessment order is also bad in law and needs to be quashed. 2. The Officer at National Faceless Assessment Centre (hereinafter referred to as the Assessing Officer) erred in framing the assessment order on a non-existent entity. 6 ITA Nos.303 & 98/Mum/2023 M/s. Patil Construction and Infrastructure Limited ... Mumbai and thereafter from 19-10-2020 onwards, assessment proceedings were continued by the Assessing Officer of the National e- assessment unit under the Faceless Assessment Scheme. During the entirety of the assessment proceedings, the assessee had never questioned the validity of the aforesaid notice and also the subsequent notices

P and Y Enterprises Pvt Ltd, Mumbai vs. ITO 5 (2) 1, Mumbai

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

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am Ito P & Y Enterprises Pvt. Ltd. Ward 5 (2) 1 123, A Wing Mittal Court, Aayakar Bhavan, Nariman Point, Vs. Mumbai 400021 M K Road, Mumbai 400020 (Appellant) (Respondent) Pan No. Aahcp2579B Assessee By : Shri Prakash Jhunjhunwala, Ar Revenue By : Shri H M Bhatt, Sr. Dr Date Of Hearing: 28.03.2024 Date Of Pronouncement : 12.04.2024

3685/MUM/2023 is filled by P and Y Enterprises Pvt. Ltd. for A.Y. 2015-16 against the appellant order passed by National Faceless Assessment Centre, Delhi [the Learned Commissioner of Income-tax (Appeals)] dated 15th September, 2023, wherein the appeal filled by the assessee against assessment year passed under Section ... Income-tax Act, 1961 (the Act) by the National Faceless Assessment Centre [ld Assessing officer], was dismissed. 02. The assessee aggrieved with the same has raised following grounds of appeal:- P and Y Enterprises Pvt. Ltd.; A.Y. 2015-16 “1. On the facts and circumstances of the case