“faceless assessment”

Mbs Impex India, Nawanshahar vs. Income Tax Officer, Nawanshahar

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

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Union of India”, [2022] 134 taxmann.com 187 (Delhi) where it was observed that Assessee would have a vested right to personal hearing in faceless assessment proceeding under section 144 of the Act. The Ld. DR has no objection in remanding the matter to the file

Abdul Rehman Bhat, Srinagar vs. ITO Ward 1 Srinagar, Srinagar

In the result, both the captioned appeals of the assessees are allowed for

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 216/Asr/2025 Assessment Year: 2017-18

Union of India”, [2022] 134 taxmann.com 187 (Delhi) where it was observed that Assessee would have a vested right to personal hearing in faceless assessment proceeding under section 144 of the Act. The Ld. DR has no objection in remanding the matter to the file

Sheeraz Mustafa Chopan, Shopian vs. Income Tax Officer- Ward, Anantnag

In the result, both the captioned appeals of the assessees are allowed for

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 216/Asr/2025 Assessment Year: 2017-18

Union of India”, [2022] 134 taxmann.com 187 (Delhi) where it was observed that Assessee would have a vested right to personal hearing in faceless assessment proceeding under section 144 of the Act. The Ld. DR has no objection in remanding the matter to the file

Milanben Narendra Choksi, Surat vs. ITO, Ward 1(2)(3), Surat

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

Bench: Ms. Suchitrta Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.404/Srt/2025 Assessment Year: 2017-18 (Hybrid Hearing) Milanben Narendra Choksi Income Tax Officer, Ward-1(2)(3), बनाम/ Mu, Wd.No.3/628, Navapura Surat, Room No.118, First Floor, Vs. Karva Road, Surat-395 003 Aaykar Bhawan, Near Majura Gate, Opp. Civil Hospital, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aappc 8557 R (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Sapnesh R. Sheth, Advocate राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 19/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 26/09/2025

Delhi/ Commissioner of Income-tax (Appeals), [in short, ‘NFAC/CIT(A)’] for assessment year (AY) 2017-18, which in turn assessment order passed by National Faceless Assessment Centre, Delhi/Assessing Officer (in short, “AO”) u/s 144 of the Act on 27.12.2019. 2. The ground of appeal raised by the assessee

Dewas Jila Network of Pipul Living With H I V Aids Society, Dewas vs. Additional/Joint / Deputy / Assistant Commissionner of Income Tax, Income Tax Officer, NFAC, Delhi

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Income-tax-National Faceless Appeal Centre, Delhi [“CIT(A)”] which in turn arises out of penalty-order dated 28.01.2022 passed by learned National Faceless Assessment Centre, Delhi [“AO”] u/s 272A(2)(e) of Income

Shaik Saida, Nuzvid vs. Income Tax Officer, Ward-3(1), Vijayawada

were not in accordance with the provisions of the law. 6. The proceedings initiated by the local JAO, instead of through automated allocation under faceless assessment, are in violation of the faceless assessment guidelines issued by the CBDT on dt. 29.03.2022. 7. The Id. CIT(A) failed to consider that ... void. Therefore, the appellant asserts that the proceedings conducted in this case should be deemed void-ab-initio due to non-compliance with faceless assessment guidelines. 8. For these and other reasons that may be urged at the time of hearing, the appellant prays that the orders passed

Shaik Saida, Nuzvid vs. Income Tax Officer, Ward-3(1), Vijayawada

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

Bench: the Tribunal and the assessee has filed an affidavit explaining the reasons, similar to the three appeals, which are extracted herein below:

were not in accordance with the provisions of the law. 6. The proceedings initiated by the local JAO, instead of through automated allocation under faceless assessment, are in violation of the faceless assessment guidelines issued by the Central Board of Direct Taxes (CBDT) on 29/03/2022. 7. The Ld. NFAC failed ... void. Therefore, the appellant assets that the proceedings conducted in this case should be deemed void-ab-initio due to non-compliance with faceless assessment guidelines. 8. For these and other reasons that may be urged at the time of hearing, the appellant prays that the orders passed

Shaik Saida, Nuzvid vs. Income Tax Officer, Ward-3(1), Vijayawada

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

Bench: the Tribunal and the assessee has filed an affidavit explaining the reasons, similar to the three appeals, which are extracted herein below:

were not in accordance with the provisions of the law. 6. The proceedings initiated by the local JAO, instead of through automated allocation under faceless assessment, are in violation of the faceless assessment guidelines issued by the Central Board of Direct Taxes (CBDT) on 29/03/2022. 7. The Ld. NFAC failed ... void. Therefore, the appellant assets that the proceedings conducted in this case should be deemed void-ab-initio due to non-compliance with faceless assessment guidelines. 8. For these and other reasons that may be urged at the time of hearing, the appellant prays that the orders passed

Nand Kumar Choudhary, Bargarh vs. Income Tax Officer, Ward Bargarh, Bandu Vikira Chowk

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.420/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2016-2017) Nand Kumar Choudhury Vs Ito, Ward- Bargarh, Bargarh Rengalapali Camp, Attabira, Baragarh, 768027 Pan No. : Aaqpc 1181 Q (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Sunil Surana, Advocate राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 22/09/2025 घोषणा की तारीख/Date Of Pronouncement : 22/09/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Ld.Cit(A), National Faceless Appeal Centre(Nfac), Delhi Order Dated 06/05/2025 Passed In Appeal No. Nfac/2015-16/10166862 For The Assessment Year 2016-2017. 2. It Was Submitted By The Ld. Ar That The Assessment Order In The Case Of Assessee Has Been Passed By The Nfac On 28.03.2022. It Was The Submission That The Notification By Which The National Faceless Assessment Centre Was Made Effective Is Dated 29.03.2022. It Was The Submission That Consequently The Assessment Order Passed On 28.03.2022 Is Liable To Be Quashed. Ld. Ar Placed Reliance On The Decision Of The Coordinate Bench Of The Tribunal In The Case Of Md. Mahimud Sk In Ita Nos.2230&2229/Kol/2024 Pronounced On 04.03.2025, Wherein In Para 10 To 12, The Coordinate Bench Of The Tribunal Has Held As Under :-

case of assessee has been passed by the NFAC on 28.03.2022. It was the submission that the Notification by which the National Faceless Assessment Centre was made effective is dated 29.03.2022. It was the submission that consequently the assessment order passed on 28.03.2022 is liable to be quashed ... 144B of the Act vide order dated 23.03.2022. 011. We have perused the section of Section 151A of the Act, which deals with the faceless assessment of income escaping assessment and was brought on the statute book by taxation and other law (realization and amendment of certain provisions