“faceless assessment”

Assessment ProceduresSection 144BSection 144B2,420 judgments

The decision most relied on for faceless assessment is Kankanala Ravindra Reddy v. ITO (156 Taxmann.com 178), cited in 213 judgments on BharatTax.

Leading authorities on faceless assessment

Kankanala Ravindra Reddy v. ITO

156 Taxmann.com 178 · 2023 · High Court

213

citing judgments

A notice issued under section 148 of the Income Tax Act is invalid if the Income Tax Department fails to follow the prescribed procedures, including obtaining the necessary approvals under section 151 or adhering to the faceless assessment scheme mandates under section 151A.

Jatinder Singh Bhangu v. Union of India

165 Taxmann.com 115 · 2024 · High Court

106

citing judgments

The faceless assessment scheme under Section 151A applies from the stage of issuing show cause notices under Sections 148 and 148A, and non-compliance with the scheme or related notifications vitiates the subsequent assessment proceedings. Assessment proceedings are considered to commence upon the issuance of such a show cause notice.

Ram Narayan Sah v. Union of India

163 Taxmann.com 478 · 2024 · High Court

citing judgments

A notice under section 148 of the Income-tax Act, 1961, cannot be issued by the Jurisdictional Assessing Officer after the introduction of faceless assessment under Section 151A read with Section 144B. Such a notice is invalid as it defeats the object of faceless assessment and is not in consonance with CBDT notifications.

T.K.S. Builders (P) Ltd. v. ITO

469 ITR 657 · 2024 · High Court

citing judgments

Section 144B of the Income Tax Act does not completely divest the Jurisdictional Assessing Officer (JAO) of their power to assess or reassess, even with the introduction of the Faceless Reassessment Scheme.

Triton Overseas (P) Ltd. v. Union of India

156 Taxmann.com 318 · 2023 · High Court

citing judgments

A notice under Section 148 for income escaping assessment issued by the Jurisdictional Assessing Officer is invalid if it does not comply with Section 151A and relevant CBDT notifications concerning faceless assessment.

Pvt. Ltd. v. DCIT

466 ITR 474 · 2024 · High Court

citing judgments

Reassessment notices under Section 148A, issued in the context of faceless assessment proceedings, must be issued by the designated Faceless Assessing Officer and not by a Jurisdictional Assessing Officer.

Mark Studio India (P.) Ltd. v. Income-tax Officer, High Court of Madras

169 Taxmann.com 542 · 2024 · High Court

citing judgments

The National Faceless Assessment Centre (NaFAC) does not have the power to issue notices under Section 148 or 148A of the Income Tax Act. Its jurisdiction for assessment or reassessment begins only from the stage of issuing notices under Section 142(1) or 143(2).

Samp Furniture (P) Ltd. v. ITO

165 Taxmann.com 581 · 2024 · High Court

citing judgments

The issuance of a notice under section 148A, including the order under section 148A(d), is a mandatory procedural step before reassessment proceedings can be initiated under section 147/148. Failure to comply with this requirement renders the subsequent reassessment proceedings invalid.

Judgments citing faceless assessment

Cherukuri Veerraju Subbalakshmi Gardens, Rajahmundry vs. Income Tax Officer, Ward-2(1), Rajahmundry

In the result, appeal of the assessee is dismissed

ITA 51/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam22 Mar 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.51/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2017-18) Cherukuri Veerraju Subbalakshmi Vs. Income Tax Officer Gardens Ward-2(1) Survey No.S-397 Rajahmundry Jawaharlal Nehru Road Rajahmundry [Pan : Aaffc5344L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Smt.A.Aruna, ARFor Respondent: Dr.Aparna Villuri, DR

Section 143(1)

outset, the assessee filed petition for condonation of delay and submitted that the appeal was filed belatedly since the appeal was migrated to National Faceless Assessment Centre and from then the hearing notices were issued electronically. The email account was registered by the Chartered Accountant at the time of filing

Rajesh Hariram Mohta, Ahmedabad vs. The ITO, Ward-6(1)(1), Ahmedabad

The appeal of the assessee is allowed

ITA 1125/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2017-18

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2017-18 Vs. Rajesh Hariram Mohta, Income-Tax Officer, 45, Jay Nagar Society, Ward-6(1)(1), B/H. Sardar Patel Hospital, Ahmedabad Rambaug, Maninagar, Ahmedabad-380008 Pan : Abopm 4792 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Dhinal Shah & Shri Bhadresh Gandhakwala, Ars Revenue By : Shri Urjit B. Shah, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 07/03/2024 घोषणा की तारीख /Date Of Pronouncement: 20/03/2024 आदेश/O R D E R Per Annapurna Guptapresent Appeal Has Been Filed By The Assessee Against Order Of The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 03.11.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2017-18. 2. The Ground Raised By The Assessee Is As Under:- “The Learned Cit(A) Has Erred In Confirming The Addition Of Rs.29,55,000/- Being Cash Deposited In The Bank Account Under Section 69A Inasmuch As The Cash Deposited Is Out Of Cash On Hand [Which Is Out Of Cash Sales & Cash Withdrawn] From The Business & That The Entire Amount Is From Explained Sources.” Rajesh Hariram Mohta Vs. Ito Ay : 2017-18 2

For Appellant: Shri Dhinal Shah &For Respondent: Shri Urjit B. Shah, Sr. DR

Section 142(1)Section 250Section 69A

does not help us on the issue. 11. The story does not end here. As per the facts stated in the assessment order, the Faceless Assessment Department had the copy of return of income of the assessee, its P&L account, Audit Report, Statement of Total Income, Bank Statements

Candid Industries Limited, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

In the result, appeal filed by the assessee for the A

ITA 86/HYD/2024[2016-17]Status: DisposedITAT Hyderabad20 Mar 2024AY 2016-17

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarआ.अपी.सं /Ita Nos.82 & 86/Hyd/2024 (िनधा"रण वष" / Assessment Years: 2013-14 & 2016-17) Candid Industries Vs. Dy. C. I. T. Hyderabad Circle 1(1) Pan:Aaace4493Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 19/03/2024 घोषणा की तारीख/Pronouncement: 20/03/2024

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Smt. Sheetal Sarin, DR

Section 142(1)Section 147Section 148Section 271(1)(c)Section 68Section 69A

were issued on 24.11.2021 to the assessee for which the assessee could not respond as the assessee was new to the scheme of faceless assessment and due to difficulty in arranging documents & due to technical glitches faced in submitting response assessee was unable to provide its response to notices issued

Candid Industries Limited, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

In the result, appeal filed by the assessee for the A

ITA 82/HYD/2024[2013-14]Status: DisposedITAT Hyderabad20 Mar 2024AY 2013-14

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Smt. Sheetal Sarin, DR

Section 142(1)Section 147Section 148Section 271(1)(c)Section 68Section 69A

Manakraj Naveen Munoth, Chennai vs. ITO Non Corporate .Ward 5(1), Chennai

In the result, the appeal filed by the assessee is allowed

ITA 1373/CHNY/2023[2013-14]Status: DisposedITAT Chennai20 Mar 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.: 1373/Chny/2023 िनधा"रण वष"/Assessment Year: 2013-14 Shri Manakraj Naveen Munoth, The Income Tax Officer, No.20, Ponnappan Lane, Vs. Non-Corporate Ward 5(1), Park Town, Chennai. Chennai – 600 003. Pan: Aahpk 7227J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Abhishek Murali, Fca ""यथ" क" ओर से/Respondent By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 18.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 20.03.2024 आदेश /O R D E R Per Mahavir Singh:

For Appellant: Shri Abhishek Murali, FCAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT

Section 10(38)Section 147Section 148Section 69A

National Faceless Appeal Centre (NFAC), Delhi in Order No.ITBA/NFAC/S/250/2023- 24/1058090022(1) dated 21.11.2023. The assessment was framed by the Income Tax Officer, National Faceless Assessment Centre, Delhi for the assessment year 2013-14 u/s.147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter the ‘Act’) vide order dated

New Lifem Fellowship Trust, Haryana vs. Add/Joint/ACIT/ITO, NFAC, Delhi

Appeal of the assessee is allowed for statistical purposes

ITA 149/DEL/2024[2013-14]Status: DisposedITAT Delhi20 Mar 2024AY 2013-14

Bench: Shri Kul Bharatassessment Year: 2013-14

Section 147Section 148Section 156

APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2013-14 New Lifem Fellowship Trust, Vs National Faceless Assessment Centre, S-358, Ground Floor, Delhi. Uppals South End, Sohna Road, Gurgaon-122018 PAN- AAATN9270B APPELLANT RESPONDENT Assessee represented by Shri Alok Kumar Gupta

Nikon India Private Ltd., Gurgaon vs. ACIT Central Circle-3(1), Gurgaon

In the result, the appeal of the assessee is allowed

ITA 1628/DEL/2022[2018-19]Status: DisposedITAT Delhi19 Mar 2024AY 2018-19

Bench: Shri Saktijit Dey- & Shri Pradip Kumar Kedia-

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri Rajesh Kumar, CIT (DR)

Section 143(3)Section 144C(13)Section 144C(8)Section 154Section 92BSection 92C

extensively referred to faceless scheme in vogue and the provisions of s. 144B governing methodology and procedures adopted in newly introduced ‘faceless assessment’ and attempted to dispel the purportedly wrong notions on delivery of DRP order to the AO[ faceless or jurisdictional] in a faceless environment. 9. As noted above ... assessment unit empowered by the Act to carry out assessment functions. With reference to S. 144B of the Act providing for scheme of faceless assessment and procedures inbuilt therein, the revenue contends that there is a qualitative difference between the NFAC and the assessment unit working under its umbrella

Venkatesan, Chennai vs. ITO, Non Corporate Ward 8(1), Chennai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1332/CHNY/2023[2017-18]Status: DisposedITAT Chennai12 Mar 2024AY 2017-18

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.1332/Chny/2023 िनधा"रण वष" /Assessment Year:2017-2018 Shri Venkatesan, The Income Tax Officer, No.T/D 122, Koyambedu, V. Non Corporate Ward 8(1) Chennai 600092. Chennai. Pan: Aadpv 2269F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri G. Baskar, Advocate ""यथ" क" ओर से/Respondent By : Shri Arv Sreenivasan, Irs, Addl. Cit. सुनवाई क" तारीख/Date Of Hearing : 12.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.03.2024 आदेश /O R D E R Per Mahavir Singh, Vp:

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri ARV Sreenivasan, IRS, Addl. CIT

Section 144Section 147Section 148Section 69A

NFAC), Delhi in order No.ITBA/NFAC/S/250/2023-24/1057134219 (1) dated 17.10.2023. The assessment was framed by the Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income-tax Officer, National Faceless Assessment Centre, Delhi u/s.147 r.w.s. 144 of the ITA No.1332/Chny /2023 2 Income Tax Act, 1961 (hereinafter the ‘Act’) for the assessment year

Parasuram Petroleum, Hubbali vs. Income Tax Officer, Ward-3(2), Hubballi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 211/BANG/2024[2014-15]Status: DisposedITAT Bangalore12 Mar 2024AY 2014-15

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahu

For Appellant: Sri.Prakash Hedge, CAFor Respondent: Sri.Sandeep Kumar H.S., Addl.CIT-DR

Section 250

first hearing notice issued from the Office of the first appellate authority. Later, the appeal had migrated 2 M/s.Parasuram Petroleum. to National Faceless Assessment Centre (NFAC) and the hearing notices issued were never received by the assessee. In the interest of justice and equity, the learned AR submits that

Cadence Design Systems (India) Private Limited, Noida vs. DCIT, Circle 4(2), Delhi

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

ITA 1489/DEL/2023[2018-19]Status: DisposedITAT Delhi12 Mar 2024AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Uscadence Design System (India) Vs. Dcit, Pvt. Ltd, Circle-4(2), Plot Nos. 57A, B & C, Noida Delhi Special Economic Zone, Noida (Appellant) (Respondent) Pan: Aaacc1138Q Assessee By : Shri Salil Kapoor, Adv Shri Vibhu Jain, Adv Revenue By: Shri Vivek Kumar Upadhyay, Sr. Dr Date Of Hearing 18/12/2023 Date Of Pronouncement 12/03/2024

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR

Section 115Section 143(3)Section 194Section 234BSection 250Section 274Section 40

appeal before us:- “1. That, in view of the facts and circumstances of the case and in law, the order passed by the National Faceless Assessment Centre ('NFAC-AO') dated 29.09.2021 as upheld by the National Faceless Appeal Centre ('NFAC') dated 16.03.2023 and also the additions/disallowance made therein is illegal

Bhagvanjibhai Somabhai Patel, Vadodara vs. The Income Tax Officer, Ward-1(3)(1), Vadodara

ITA 746/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad08 Mar 2024AY 2013-14

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(2)Section 147Section 148Section 234ASection 271(1)(b)Section 271(1)(c)Section 271FSection 69A

declaring Nil income and agricultural income of Rs.12,24,600/-. The assessee was issued with notice u/s. 143(2) on 09.07.2021 and during Faceless Assessment proceedings issued further notices under 142(1) of the Act, asking the assessee to furnish certified English Translation of agricultural land sold, proof of agricultural

Kirankumar Amrutlal Patel, Mehsana vs. The CIT, NFAC, Delhi

In the result, the appeal filed by the Assessee is dismissed for non-prosecution

ITA 459/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad08 Mar 2024AY 2018-19

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 142(1)Section 143(3)Section 50CSection 56(2)(x)

22/08/2018 declaring total income of Rs.4,35,260/-. The return was taken for scrutiny assessment and notice under section 142(1) was issued in faceless assessment proceedings asking the assessee to furnish details of investment made in immovable property and why the valuation under section 50C should not be invoked ... question of invoking section 50C does not arise in his case and requested to drop the assessment proceedings. 3. The Assessing Officer in the faceless assessment proceedings has not accepted the above submissions. Since in the Sale Deed at page number 10, the total amount of Rs.4

Nexion International Pvt. Ltd., Ahmedabad vs. The ADIT, CPC Bangaluru Present Jurisdiction the DCIT, Circle-3(1)(1), Ahmedabad

In the result, the appeal is filed by the Assessee is allowed

ITA 1128/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad08 Mar 2024AY 2020-21

Bench: 15-05-2020 Due To Lockdown On Account Of Covid- 19 & That The Assessee Made The Payment On 15-05-2020 As Per Circular, Therefore There Is No Delay.

Section 143(1)Section 36(1)(va)

this kind of unnecessary litigation up to the level of this Tribunal. The CBDT is to instruct the Assessing Officers in the regime of Faceless assessment, to pass orders after proper Application of mind and also taking note of the submissions filed by the assessee. 5. In the result

M/S. Mustufabhai Abdulvahab Pijwala, Nadiad vs. The Pr. CIT-2, Baroda

In the result, the appeal is hereby dismissed

ITA 310/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad08 Mar 2024AY 2015-16

Bench: This Tribunal Under Section 253 Of The Act. Therefore The Appeal Filed By The Assessee Is Hereby Dismissed In Limine.

Section 143(3)Section 253

KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the Assessment order dated 25.09.2021 passed by the Income Tax Officer, National Faceless Assessment Centre, Delhi passed under section 143(3) r.w.s. 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating

Darshan Kishore Sangulkar, Thane vs. ITO Ward 2, Kalyan

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

ITA 3834/MUM/2023[25/10/2023]Status: DisposedITAT Mumbai08 Mar 2024

Bench: Us Ld. Counsel Submitted That Here In This Case Exparte Assessment Order Was Passed U/S.144 On The Ground That Assessee Had Not Responded To The E-Mail Sent By The Ld. Ao & Accordingly, Additional Amount Of Unexplained Investment Of Rs.53,30,000/-

Section 142(1)Section 144Section 147

petition reads as under:- 1. The Appellant is before this Hon'ble Court against the ex-parte Order passed by the National Faceless Assessment Centre (NFAC) dated 08/08/2023. Confirming the addition made by the Ld. Assessing Officer 2. The Appellant's case for A. Y 2013-14 was re-opened ... perusal of the material placed before us it is seen that the notices were sent by the National Faceless Assessment Centre on some old e-mail ID which assessee had not received and for this reason, ld. AO was constraint to pass the exparte order u/s.144. Even

Satyam Print House, Mumbai vs. Additional /Joint/ Deputy/Assistant Commissioner of Income Tax, Income Tax Officer, NFAC, Delhi

ITA 2898/MUM/2023[ 2018-19]Status: DisposedITAT Mumbai08 Mar 2024

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Pritesh MehtaFor Respondent: Shri Prashant Mahajan

Section 270ASection 50CSection 56(2)(x)

Shah & Nahar Industrial, Dhanraj Mill Compound, Lower Parel, Mumbai - 400013 [PAN: ABQFS5874B] …………… Appellant Additional/Joint/Deputy/ Vs Assistant Commissioner of Income Tax, Income Tax Officer, National Faceless Assessment Centre, Delhi ……………. Respondent Appearance For the Appellant/Assessee : Shri Pritesh Mehta For the Respondent/Department : Shri Prashant Mahajan Date : 13.12.2023 Conclusion of hearing : 08.03.2024 Pronouncement

Adarsh Global Trades and Services Private Limited, Hyderabad vs. ACIT., Central Circle - 2(3), Hyderabad

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

ITA 70/HYD/2024[2016-17]Status: DisposedITAT Hyderabad06 Mar 2024AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2016-17 Adarsh Global Trades & Vs. The Assistant Commissioner Of Income Tax, Services Private Limited, Central Circle – 2(3), Hyderabad. Hyderabad. Pan : Aakca7278H. (Appellant) (Respondent) Assessee By: None Revenue By: Shri Sesha Srinivas, Cit-Dr 04.03.2024 Date Of Hearing: Date Of Pronouncement: 06.03.2024

For Appellant: NoneFor Respondent: Shri Sesha Srinivas, CIT-DR

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)

1.The appellate order passed by the National Faceless Appeal Centre (‘NFAC’) dated 27.07.2023 and the assessment order passed u/s 143(3) by the National Faceless Assessment Centre (‘NFAC’) dated 28.01.2019 are illegal, erroneous, bad in law and in violation of the principles of natural justice. 2. The NFAC

Mahindra & Mahindra Limited, Mumbai vs. Assistant Commissioner of Income Tax, Circle 2(2)(1), Mumbai

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

ITA 3828/MUM/2023[2016-17]Status: DisposedITAT Mumbai06 Mar 2024AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

Section 143(3)Section 147

perusal of the records, it is seen that appeal was filed against order dated 26/04/2023 passed u/s.147 r.w.s. 144B of the Act by faceless assessment unit. The National Faceless Appeal Centre has held the appeal to be infructuous, on the ground that assessee had opted for VSVS vide application dated

Income Tax Officer, Ward-1(2), Jaipur vs. Mukesh Kumar Soni, Jaipur

In the result appeal of the revenue is dismissed and the cross

ITA 656/JPR/2023[2018-19]Status: DisposedITAT Jaipur04 Mar 2024AY 2018-19

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. S. B. Natani (FCA)For Respondent: Sh. Arvind Kumar (CIT)

Section 143(1)Section 143(3)Section 144BSection 147Section 148A

cases referred to in sub-section (2), shall be made in a faceless manner as per the following procedure, namely:— (i) the National Faceless Assessment Centre shall assign the case selected for the purposes of faceless assessment under this section to a specific assessment unit through an automated allocation system ... National Faceless Assessment Centre shall intimate the assessee that assessment in his case shall be completed in accordance with the procedure laid down under this section; (iii) a notice shall be served on the assessee, through the National Faceless Assessment Centre, under sub-section (2) of section 143 or under

Associated Soapstone Distributing Co Private Limited, Jaipur vs. Principal Commissioner of Income Tax -2, Jaipur

In the result, the appeal filed by the assessee is allowed as indicated

ITA 243/JPR/2023[2018-19]Status: DisposedITAT Jaipur04 Mar 2024AY 2018-19

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 139(1)Section 143(2)Section 143(3)Section 14ASection 263Section 36(1)(ii)Section 37Section 43B

issuance of notice, dated 22.09.2019, under Section 143(2) of Income Tax Act, 1961. Thereafter, order, dated 17.03.2021, was passed by the Id. AO/National Faceless Assessment Center (“NFAC”) Delhi, under Section 143(3) of ITA, in a Faceless Manner. Against the said order passed by NFAC, jurisdiction was assumed ... assessment in the case of assessee company for the year under consideration was carried out in the “faceless manner”, by the NFAC. Any faceless assessment is carried out with Assessment unit, Technical unit, Review unit, Verification unit. Also, officers of level of Additional Commissioners are involved. The different units