faceless assessment — 2,420 case laws

Bihar State Road Development Corpn.Ltd., Patna vs. CIT (Appeal), Delhi

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 335/PAT/2024[2018-19]Status: DisposedITAT Patna24 Jul 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

passed under Section 143(3) of the Act for Assessment Year 2018-19 by the Ld. assessing officer at Income Tax Department, National Faceless Assessment Centre, Delhi, is bad both in law and on facts. 4. For that the appellant was not given any opportunity, much less sufficient opportunity

Bihar State Road Development Corporation Limited, Patna vs. ACIT, Cor-2, Patna

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 334/PAT/2024[2017-18]Status: DisposedITAT Patna24 Jul 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

passed under Section 143(3) of the Act for Assessment Year 2018-19 by the Ld. assessing officer at Income Tax Department, National Faceless Assessment Centre, Delhi, is bad both in law and on facts. 4. For that the appellant was not given any opportunity, much less sufficient opportunity

Bihar State Road Development Corporation Ltd, Patna vs. ACIT, Cir-2, P)Atna

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 333/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

passed under Section 143(3) of the Act for Assessment Year 2018-19 by the Ld. assessing officer at Income Tax Department, National Faceless Assessment Centre, Delhi, is bad both in law and on facts. 4. For that the appellant was not given any opportunity, much less sufficient opportunity

Bihar State Road Development Corpn. Ltd., Patna vs. ACIT, Circle 2, Patna

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 332/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

passed under Section 143(3) of the Act for Assessment Year 2018-19 by the Ld. assessing officer at Income Tax Department, National Faceless Assessment Centre, Delhi, is bad both in law and on facts. 4. For that the appellant was not given any opportunity, much less sufficient opportunity

Bihar State Road Development Corpn. Ltd., Patna vs. ACIT, Circle 2, Patna

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 331/PAT/2024[2013-14]Status: DisposedITAT Patna24 Jul 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

passed under Section 143(3) of the Act for Assessment Year 2018-19 by the Ld. assessing officer at Income Tax Department, National Faceless Assessment Centre, Delhi, is bad both in law and on facts. 4. For that the appellant was not given any opportunity, much less sufficient opportunity

Bihar State Road Development Corporation Limited, Patna vs. ITO Ward 2(1) Patna, Patna

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 330/PAT/2024[2012-13]Status: DisposedITAT Patna24 Jul 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

passed under Section 143(3) of the Act for Assessment Year 2018-19 by the Ld. assessing officer at Income Tax Department, National Faceless Assessment Centre, Delhi, is bad both in law and on facts. 4. For that the appellant was not given any opportunity, much less sufficient opportunity

Pramod Lakra Deputy Commissioner of Income Tax, Circle-11(1), Kolkata vs. Urvashi Sarees Pvt. Ltd, Kolkata

In the result, the appeal filed by the assessee is allowed and the appeal of Revenue is dismissed

ITA 222/KOL/2025[2015-16]Status: DisposedITAT Kolkata24 Jul 2025AY 2015-16

Bench: ITAT, Kolkata were collected and prepared | | 18.01.2025 | 2nd Appeal was filed |

Section 143(2)Section 144BSection 147Section 148Section 148ASection 250Section 69C

arbitrary, unjustified, unwarranted and illegal. III. FOR THAT the Learned CIT (Appeals) erred in upholding the assessment order passed by the Assessment Unit, National Faceless Assessment Centre (hereinafter referred to as the "Assessment Unit") to the extent of Rs. 27,73,218/-even though the mandatory notice required

Tarak Nath Kar, Kolkata vs. Income Tax Officer, NFAC, Delhi

Appeal is allowed for statistical purposes

ITA 133/KOL/2025[2017-18]Status: DisposedITAT Kolkata24 Jul 2025AY 2017-18

Bench: us, the Ld. AR argued that the assessee is a salaried employee of M/s ONGC Ltd., from which he retired and got substantial amounts as retirement benefit (Rs.57,01,012/-). It has been stated that the assessee had duly sent all the details to his tax consultant who apparently failed to file the return of income. It has been further stated that all amounts were received from the employer and even the investments were made from such receipts only. Also, due to non-filing of return of income, so

Section 10Section 148Section 250Section 69Section 69A

133/KOL/2025 Assessment Year: 2017-2018 Tarak Nath Kar, 49A, Mahendra Banerjee Road, Kolkata - 700060 [PAN: AILPK8919K] ……..…...…………….... Appellant vs. Income Tax Officer, NFAC, National Faceless Assessment Centre, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi – 110033 ................................. Respondent Appearances by: Assessee represented by : Kumar Jit Das, Adv. Department represented by : Sanat

Urvashi Sarees Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

In the result, the appeal filed by the assessee is allowed and the appeal of Revenue is dismissed

ITA 1946/KOL/2024[2015-2016]Status: DisposedITAT Kolkata24 Jul 2025AY 2015-2016

Bench: ITAT, Kolkata were collected and prepared | | 18.01.2025 | 2nd Appeal was filed |

Section 143(2)Section 144BSection 147Section 148Section 148ASection 250Section 69C

arbitrary, unjustified, unwarranted and illegal. III. FOR THAT the Learned CIT (Appeals) erred in upholding the assessment order passed by the Assessment Unit, National Faceless Assessment Centre (hereinafter referred to as the "Assessment Unit") to the extent of Rs. 27,73,218/-even though the mandatory notice required

Rafikbhai Ajijbhai Virani, Jamnagar vs. The Assessement Unit NFAC Income Tax Department, Delhi

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

ITA 141/RJT/2025[2017-18]Status: DisposedITAT Rajkot23 Jul 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 141/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2017-18) Rafikbhai Ajijbhai Virani बनाम The Assessment Unit, National Steet No.2, Near Navnala, Faceless Assessment Center, Income /Vs. Gulabnagar Tari Hanuman Tax Department Road, Jamnagar-361007 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Ascpv 1519 R (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Appellant By : Shri Sankar Bakshi, A.R. राज"व क" ओर से/Respondent By : Shri Abhimanyu Singh Yadav, Sr. D.R. सुनवाई क" तार"ख/ Date Of Hearing : 23/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 23/07/2025 आदेश / O R D E R Per Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Order (Ay) 2017-18, Is Directed Against The Order Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) Passed By The National Faceless Appeal Centre (Nfac), Delhi/Learned Commissioner Of Income Tax(Appeals) (In Short “Ld.Cit(A)”, Dated 18.06.2024, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer U/S 147 R.W.S. 144 R.W.S 144B Of The Act Dated 19.05.2023. The Assessee Has Raised The Following Grounds Of Appeal:- 2. “Reopening U/S 148A Of The Income Tax Act, 1961 (“The Act”) 1. The Learned The National Faceless Appeal Centre [“The Cit(A)”] & The Assessment Unti, Income Tax Department (“The Ao”) Erred In Fact & In Law In Initiating Proceedings U/S 148 Of The Act Without Issuing Notice U/S Ita No. 141/Rjt/2025 A.Y.17-18 Rafikbhai A Virani

For Appellant: Shri Sankar Bakshi, A.RFor Respondent: Shri Abhimanyu Singh Yadav, Sr. D.R

Section 147Section 148Section 148ASection 234ASection 234BSection 250Section 271ASection 69A

अपील सं./ITA No. 141/RJT/2025 ("नधा"रण वष"/Assessment Year: (2017-18) Rafikbhai Ajijbhai Virani बनाम The Assessment Unit, National Steet No.2, Near Navnala, Faceless Assessment Center, Income /Vs. Gulabnagar Tari Hanuman Tax Department Road, Jamnagar-361007 "थायी लेखा सं./जीआइआरसं./PAN/GIR No.: ASCPV 1519 R (अपीलाथ"/Appellant) (""यथ"/Respondent

DCIT Central Circle-1(2), Ahmedabad vs. Faridabanu Faridmiya Shaikh Wife & Legal Heir of Late Faridmiya Hussenmiya Shaikh, Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 873/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad23 Jul 2025AY 2022-23

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 131Section 132Section 132(4)Section 139(1)Section 142(1)Section 143Section 148Section 69A

considered view, the above provisions is not applicable to the facts of the present case, since the provisions of section 144B namely “faceless assessment” is not done in the case of the ITA Nos. 679 to 681/Ahd/2025 and Ors. (A.Ys. 2020-21 to 2022-23) Faridabanu Faridminya Shaikh Wife & Legal ... Shaikh Vs. ACIT assessee. Whereas regular assessment was made by Deputy Commissioner of Income Tax, Central Circle-1(2), Ahmedabad. Therefore the provisions of faceless assessment are not applicable the facts of the present case. Thus the grounds 1 & 2 raised by the assessee are devoid of merits

Deputy Commissioner of Income -Tax, Central Circle-1(2), Ahmedabad vs. Faridabanu Faridmiya Shaikh Wife & Legal Heir of Late Faridmiya Hussenmiya Shaikh, Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 872/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad23 Jul 2025AY 2021-22

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 131Section 132Section 132(4)Section 139(1)Section 142(1)Section 143Section 148Section 69A

considered view, the above provisions is not applicable to the facts of the present case, since the provisions of section 144B namely “faceless assessment” is not done in the case of the ITA Nos. 679 to 681/Ahd/2025 and Ors. (A.Ys. 2020-21 to 2022-23) Faridabanu Faridminya Shaikh Wife & Legal ... Shaikh Vs. ACIT assessee. Whereas regular assessment was made by Deputy Commissioner of Income Tax, Central Circle-1(2), Ahmedabad. Therefore the provisions of faceless assessment are not applicable the facts of the present case. Thus the grounds 1 & 2 raised by the assessee are devoid of merits

Deputy Commissioner of Income -Tax Central Circle-1(2), Ahmedabad vs. Faridabanu Faridmiya Shaikh Wife & Legal Heir of Late Faridmiya Hussenmiya Shaikh, Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 871/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad23 Jul 2025AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 131Section 132Section 132(4)Section 139(1)Section 142(1)Section 143Section 148Section 69A

considered view, the above provisions is not applicable to the facts of the present case, since the provisions of section 144B namely “faceless assessment” is not done in the case of the ITA Nos. 679 to 681/Ahd/2025 and Ors. (A.Ys. 2020-21 to 2022-23) Faridabanu Faridminya Shaikh Wife & Legal ... Shaikh Vs. ACIT assessee. Whereas regular assessment was made by Deputy Commissioner of Income Tax, Central Circle-1(2), Ahmedabad. Therefore the provisions of faceless assessment are not applicable the facts of the present case. Thus the grounds 1 & 2 raised by the assessee are devoid of merits

Faridabanu Faridmiya Sheikh Legal Heir of Late Faridmiya Hussenmiya Sheikh, Ahmedabad vs. ACIT Central Circle-1(2), Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 681/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad23 Jul 2025AY 2022-23

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 131Section 132Section 132(4)Section 139(1)Section 142(1)Section 143Section 148Section 69A

considered view, the above provisions is not applicable to the facts of the present case, since the provisions of section 144B namely “faceless assessment” is not done in the case of the ITA Nos. 679 to 681/Ahd/2025 and Ors. (A.Ys. 2020-21 to 2022-23) Faridabanu Faridminya Shaikh Wife & Legal ... Shaikh Vs. ACIT assessee. Whereas regular assessment was made by Deputy Commissioner of Income Tax, Central Circle-1(2), Ahmedabad. Therefore the provisions of faceless assessment are not applicable the facts of the present case. Thus the grounds 1 & 2 raised by the assessee are devoid of merits

Faridabanu Faridmiya Sheik Legal Heir of Late Faridmiya Hussenmiya Sheikh, Ahmedabad vs. ACIT Central Circle -1(2), Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 680/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad23 Jul 2025AY 2021-22

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 131Section 132Section 132(4)Section 139(1)Section 142(1)Section 143Section 148Section 69A

considered view, the above provisions is not applicable to the facts of the present case, since the provisions of section 144B namely “faceless assessment” is not done in the case of the ITA Nos. 679 to 681/Ahd/2025 and Ors. (A.Ys. 2020-21 to 2022-23) Faridabanu Faridminya Shaikh Wife & Legal ... Shaikh Vs. ACIT assessee. Whereas regular assessment was made by Deputy Commissioner of Income Tax, Central Circle-1(2), Ahmedabad. Therefore the provisions of faceless assessment are not applicable the facts of the present case. Thus the grounds 1 & 2 raised by the assessee are devoid of merits

Faridabanu Faridmiya Sheikh Legal Heir of Late Faridmiya Hussenmiya Sheikh, Ahmedabad vs. ACIT Central Circle-1(2), Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 679/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad23 Jul 2025AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 131Section 132Section 132(4)Section 139(1)Section 142(1)Section 143Section 148Section 69A

considered view, the above provisions is not applicable to the facts of the present case, since the provisions of section 144B namely “faceless assessment” is not done in the case of the ITA Nos. 679 to 681/Ahd/2025 and Ors. (A.Ys. 2020-21 to 2022-23) Faridabanu Faridminya Shaikh Wife & Legal ... Shaikh Vs. ACIT assessee. Whereas regular assessment was made by Deputy Commissioner of Income Tax, Central Circle-1(2), Ahmedabad. Therefore the provisions of faceless assessment are not applicable the facts of the present case. Thus the grounds 1 & 2 raised by the assessee are devoid of merits

Kamaraj R, Coimbatore vs. The Income Tax Officer, Coimbatore

In the result, the appeals filed by the assessee in ITA

ITA 1282/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Jul 2025AY 2018-19

Bench: Shri George George Kand Shri Padmavathy Sआयकर अपील सं./Ita Nos.: 1280, 1281 & 1282/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19

For Appellant: Shri P.M. Kathir, Advocate &For Respondent: Dr.M. Sri Shanmuga Priya, JCIT

Section 147Section 250Section 271B

also ex-parte since all the notices were issued on the e-filing portal account and through e- mail. The faceless assessment being a novel proceeding, the assessee was unaware of the same and could not respond to the various notices issued. Even the e-mail id to which

Kamaraj R, Coimbatore vs. The Income Tax Officer, Coimbatore

In the result, the appeals filed by the assessee in ITA

ITA 1281/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Jul 2025AY 2018-19

Bench: Shri George George Kand Shri Padmavathy Sआयकर अपील सं./Ita Nos.: 1280, 1281 & 1282/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19

For Appellant: Shri P.M. Kathir, Advocate &For Respondent: Dr.M. Sri Shanmuga Priya, JCIT

Section 147Section 250Section 271B

also ex-parte since all the notices were issued on the e-filing portal account and through e- mail. The faceless assessment being a novel proceeding, the assessee was unaware of the same and could not respond to the various notices issued. Even the e-mail id to which

Kamaraj R, Coimbatore vs. The Income Tax Officer, Coimbatore

In the result, the appeals filed by the assessee in ITA

ITA 1280/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Jul 2025AY 2018-19

Bench: Shri George George Kand Shri Padmavathy Sआयकर अपील सं./Ita Nos.: 1280, 1281 & 1282/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19

For Appellant: Shri P.M. Kathir, Advocate &For Respondent: Dr.M. Sri Shanmuga Priya, JCIT

Section 147Section 250Section 271B

also ex-parte since all the notices were issued on the e-filing portal account and through e- mail. The faceless assessment being a novel proceeding, the assessee was unaware of the same and could not respond to the various notices issued. Even the e-mail id to which

Cee Enn Estates Private Limited Barewal Sukhmani Enclave Ludhiana, Ludhiana vs. Income Tax Officer Ward 1(5) Ludhiana Rishi Nagar Ludhiana, Income Tax Officer Ludhiana Rishi Nagar Ludhina

In the result, appeal of the Assessee is allowed

ITA 1178/CHANDI/2024[2023-2024]Status: DisposedITAT Chandigarh22 Jul 2025AY 2023-2024

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri P.N. Arora, Advocate (Virtual)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 115BSection 143(1)

present appeal, Assessee has raised the following grounds: 1. That the Assessment Order dated 21/05/2024 passed by the Assessing Officer, National Faceless Assessment Centre, Delhi u/s 143(1) of the Income Tax Act, 1961 and the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi dated 25/09/2024 thereby ... this case and are untenable under the law. 2. That no reasonable and proper opportunity of being heard was allowed by the AO, National Faceless Assessment Centre, Delhi before 2 passing the order u/s 143(1) thereby creating a demand of Rs.14,46,230/-. As such the order passed

“faceless assessment”

Leading authorities on faceless assessment

Judgments citing faceless assessment

Bihar State Road Development Corpn.Ltd., Patna vs. CIT (Appeal), Delhi

Bihar State Road Development Corporation Limited, Patna vs. ACIT, Cor-2, Patna

Bihar State Road Development Corporation Ltd, Patna vs. ACIT, Cir-2, P)Atna

Bihar State Road Development Corpn. Ltd., Patna vs. ACIT, Circle 2, Patna

Bihar State Road Development Corpn. Ltd., Patna vs. ACIT, Circle 2, Patna

Bihar State Road Development Corporation Limited, Patna vs. ITO Ward 2(1) Patna, Patna

Pramod Lakra Deputy Commissioner of Income Tax, Circle-11(1), Kolkata vs. Urvashi Sarees Pvt. Ltd, Kolkata

Tarak Nath Kar, Kolkata vs. Income Tax Officer, NFAC, Delhi

Urvashi Sarees Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

Rafikbhai Ajijbhai Virani, Jamnagar vs. The Assessement Unit NFAC Income Tax Department, Delhi

DCIT Central Circle-1(2), Ahmedabad vs. Faridabanu Faridmiya Shaikh Wife & Legal Heir of Late Faridmiya Hussenmiya Shaikh, Ahmedabad

Deputy Commissioner of Income -Tax, Central Circle-1(2), Ahmedabad vs. Faridabanu Faridmiya Shaikh Wife & Legal Heir of Late Faridmiya Hussenmiya Shaikh, Ahmedabad

Deputy Commissioner of Income -Tax Central Circle-1(2), Ahmedabad vs. Faridabanu Faridmiya Shaikh Wife & Legal Heir of Late Faridmiya Hussenmiya Shaikh, Ahmedabad

Faridabanu Faridmiya Sheikh Legal Heir of Late Faridmiya Hussenmiya Sheikh, Ahmedabad vs. ACIT Central Circle-1(2), Ahmedabad

Faridabanu Faridmiya Sheik Legal Heir of Late Faridmiya Hussenmiya Sheikh, Ahmedabad vs. ACIT Central Circle -1(2), Ahmedabad

Faridabanu Faridmiya Sheikh Legal Heir of Late Faridmiya Hussenmiya Sheikh, Ahmedabad vs. ACIT Central Circle-1(2), Ahmedabad

Kamaraj R, Coimbatore vs. The Income Tax Officer, Coimbatore

Kamaraj R, Coimbatore vs. The Income Tax Officer, Coimbatore

Kamaraj R, Coimbatore vs. The Income Tax Officer, Coimbatore

Cee Enn Estates Private Limited Barewal Sukhmani Enclave Ludhiana, Ludhiana vs. Income Tax Officer Ward 1(5) Ludhiana Rishi Nagar Ludhiana, Income Tax Officer Ludhiana Rishi Nagar Ludhina