faceless assessment scheme — 332 case laws

Deputy Commissioner of Income Tax, Chennai vs. Kag India Private Limited, Chennai

ITA 324/CHNY/2025[2017-18]Status: DisposedITAT Chennai29 Aug 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

For Appellant: Mr.Bipin C.N, CIT

Section 139(1)Section 142(1)Section 143(2)Section 144ASection 153A

assessment orders (except in cases assigned to central charges, International tax charges) have to be passed by National e-Assessment Centre through the Faceless Assessment Scheme, 2019. 4. The Ld.CIT(A) has erred in not appreciating the fact that since the assessment u/s 143(3) rws had to be completed ... Central Charges and International Taxation) post 13.08.2020 are mandatorily required to be completed by the National e-Assessment Centre (NeAC) under the Faceless Assessment Scheme, 2019. The order under appeal was thus procedurally flawed and passed in contravention of statutory directions. The ld.DR further contends that the ld.CIT(A) erred

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Kag India Private Limited, Chennai

ITA 323/CHNY/2025[2015-16]Status: DisposedITAT Chennai29 Aug 2025AY 2015-16

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

For Appellant: Mr.Bipin C.N, CIT

Section 139(1)Section 142(1)Section 143(2)Section 144ASection 153A

assessment orders (except in cases assigned to central charges, International tax charges) have to be passed by National e-Assessment Centre through the Faceless Assessment Scheme, 2019. 4. The Ld.CIT(A) has erred in not appreciating the fact that since the assessment u/s 143(3) rws had to be completed ... Central Charges and International Taxation) post 13.08.2020 are mandatorily required to be completed by the National e-Assessment Centre (NeAC) under the Faceless Assessment Scheme, 2019. The order under appeal was thus procedurally flawed and passed in contravention of statutory directions. The ld.DR further contends that the ld.CIT(A) erred

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Kag India Private Limited, Chennai, Tamilnadu

ITA 322/CHNY/2025[2014-15]Status: DisposedITAT Chennai29 Aug 2025AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

For Appellant: Mr.Bipin C.N, CIT

Section 139(1)Section 142(1)Section 143(2)Section 144ASection 153A

assessment orders (except in cases assigned to central charges, International tax charges) have to be passed by National e-Assessment Centre through the Faceless Assessment Scheme, 2019. 4. The Ld.CIT(A) has erred in not appreciating the fact that since the assessment u/s 143(3) rws had to be completed ... Central Charges and International Taxation) post 13.08.2020 are mandatorily required to be completed by the National e-Assessment Centre (NeAC) under the Faceless Assessment Scheme, 2019. The order under appeal was thus procedurally flawed and passed in contravention of statutory directions. The ld.DR further contends that the ld.CIT(A) erred

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Kag India Private Limited, Chennai

ITA 321/CHNY/2025[2019-20]Status: DisposedITAT Chennai29 Aug 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

For Appellant: Mr.Bipin C.N, CIT

Section 139(1)Section 142(1)Section 143(2)Section 144ASection 153A

assessment orders (except in cases assigned to central charges, International tax charges) have to be passed by National e-Assessment Centre through the Faceless Assessment Scheme, 2019. 4. The Ld.CIT(A) has erred in not appreciating the fact that since the assessment u/s 143(3) rws had to be completed ... Central Charges and International Taxation) post 13.08.2020 are mandatorily required to be completed by the National e-Assessment Centre (NeAC) under the Faceless Assessment Scheme, 2019. The order under appeal was thus procedurally flawed and passed in contravention of statutory directions. The ld.DR further contends that the ld.CIT(A) erred

Brahtakar Krishi Sakh Sahakari Samiti Maryadit, Sahajpur vs. Income Tax Officer Ward 1(2), Jabalpur

In the result, all the three appeals in ITA Nos

ITA 151/JAB/2025[2015-16]Status: DisposedITAT Jabalpur28 Aug 2025AY 2015-16

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR

Section 143(2)Section 147Section 148Section 250Section 80P

circumstances of the case. While condoning the delay in filing of appeals, we have already held that due its unfamiliarity with the Faceless Assessment Scheme and information technology matters, the assessee was handicapped in filing the appeal on time. Therefore, in view of the same, it is also apparent that

Brahtakar Krishi Sakh Sahakari Samiti Maryadit, Sahajpur vs. Income Tax Officer Ward 1(2), Jabalpur

In the result, all the three appeals in ITA Nos

ITA 149/JAB/2025[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR

Section 143(2)Section 147Section 148Section 250Section 80P

circumstances of the case. While condoning the delay in filing of appeals, we have already held that due its unfamiliarity with the Faceless Assessment Scheme and information technology matters, the assessee was handicapped in filing the appeal on time. Therefore, in view of the same, it is also apparent that

Arulmigu Lakshmi Narasimha Swamy Thirukoil, Vellore vs. ITO, Exemptions Ward-1, Chennai

ITA 1813/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Aug 2025AY 2018-19

Bench: Hon'Ble Shri Manu Kumar Giri & Hon'Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.1813/Chny/2025

Section 147Section 148Section 148ASection 151Section 151A

Technologies Limited dated 03.05.2024 in WP No.1778 of 2023. The Hon'ble court's decision was, inter alia, based on the newly introduced faceless assessment scheme, established under Section 151A of the Act which mandated that reassessment notices be issued through automated allocation and in a faceless manner, thereby eliminating ... interaction between the taxpayer and the tax authorities. The court interpreted this to mean that the authority to issue reassessment notices under the faceless assessment scheme rests solely with the FAO, not the JAO. The Hon'ble Bombay High Court held the view that allowing concurrent jurisdiction would lead

Tyspl 100 Andimadam Paccs Limited, Andimadam vs. Commissioner of Income Tax Appeal, Chennai

In the result, the appeal of the assessee is allowed

ITA 1428/CHNY/2025[2019-20]Status: DisposedITAT Chennai20 Aug 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.1428/Chny/2025 Assessment Years: 2019-20 Tyspl 100 Andimadam Paccs Income Tax Officer, Limited, Ward-1, Udiyarpalayam, Ariyalur, Kumbakonam. Perambalur, Tamil Nadu-621 801. [Pan: Aacat7731L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : G.Reddi Prakash, C.A प्रत्यर्थी की ओर से /Revenue By : Mr.Krishna Kumar Jcit सुनवाई की तारीख/Date Of Hearing : 18.08.2025 घोषणा की तारीख /Date Of Pronouncement : 20.08.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: G.Reddi Prakash, C.AFor Respondent: Mr.Krishna Kumar JCIT

Section 147Section 148Section 148ASection 151Section 151A

Technologies Limited dated 03.05.2024 in WP No.1778 of 2023. The Hon’ble court's decision was , inter alia, based on the newly introduced faceless assessment scheme, established under Section 151A of the Act which mandated that reassessment notices be issued through automated allocation and in a faceless manner, thereby Page ... interaction between the taxpayer and the tax authorities. The court interpreted this to mean that the authority to issue reassessment notices under the faceless assessment scheme rests solely with the FAO, not the JAO. The Hon’ble Bombay High Court held the view that allowing concurrent jurisdiction would lead

India Japan Lighting Private Limited, Chennai vs. Principal Commissioner of Income Tax - 4, Chennai

In the result, appeal filed by the assessee is allowed

ITA 1427/CHNY/2025[2021-22]Status: DisposedITAT Chennai18 Aug 2025AY 2021-22

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1427/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 V. M/S. India Japan Lighting Pvt. Ltd., The Pcit-4, No.1, Tiruvallur High Road, Chennai. Puduchatram B.O., Thirumazhisai, Tiruvallur-600 124. [Pan: Aaaci 2673 L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 144BSection 263

remand, recording that there was failure to investigate 10. The Learned PCIT failed to consider that the assessment order was passed under the Faceless Assessment Scheme, 2020 which is a team- based assessment, and hence assessment order passed cannot be considered as 'erroneous'. M/s. India Japan Lighting

Sh. Kapil Taneja, Jaipur vs. The Deputy Commissioner of Income Tax Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 578/JPR/2025[2017-18]Status: DisposedITAT Jaipur11 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gorav Avasthi, JCIT

Section 144BSection 147Section 148Section 148ASection 151ASection 69A

notification no.18/2022 dated 29.03.2022 issued by CBDT in terms of section 151A, para 3 of which provides that notices for assessment/re assessment/re-computation under Faceless Assessment Scheme shall be issued through “Automated Allocation , in accordance with risk management strategy formulated by the Board as referred to in section ... Reliance Jio Infocomm Ltd. v. Deputy Commissioner of Income-tax [2024] 165 taxmann.com 547 (Bombay) Held: As per provisions of section 151A under faceless assessment scheme notice under section 148 can be issued only by a Faceless Assessing Officer and not by a Jurisdictional Assessing Officer. Sundaram Multi

Thingal Oli Manimekalai, Thanjavur vs. ITO, Ward-1, Thanjavur

ITA 2666/CHNY/2024[2015-16]Status: DisposedITAT Chennai08 Aug 2025AY 2015-16

Bench: Hon'Ble Shri Manu Kumar Giri & Hon'Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.2666/Chny/2024 Thingal Oli Manimekalai, No.2/520, Keela Vannipattu, Okkanadu Keelaiyur, P.O Orathanadu, Thanjavur, Tamil Nadu-614 625 [Pan: Csfpm9258R] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख /Date Of Pronouncement

Section 144BSection 147Section 148Section 148A

Technologies Limited dated 03.05.2024 in WP No.1778 of 2023. The Hon'ble court's decision was, inter alia, based on the newly introduced faceless assessment scheme, established under Section 151A of the Act which mandated that reassessment notices be issued through automated allocation and in a faceless manner, thereby eliminating ... interaction between the taxpayer and the tax authorities. The court interpreted this to mean that the authority to issue reassessment notices under the faceless assessment scheme rests solely with the FAO, not the JAO. The Hon'ble Bombay High Court held the view that allowing concurrent jurisdiction would lead

Jay Prabhudas Vithalani, Jamnagar vs. Principal Commissioner of Income Tax, Jamnagar

In the result, both the appeals of the same assessee (ITA No

ITA 75/RJT/2025[2021-22]Status: DisposedITAT Rajkot05 Aug 2025AY 2021-22

Bench: Dr. Arjunlal Saini & Shri Dinesh Mohan Sinhaआयकर अपीलसं./Ita No. 75/Rjt/2025 (निर्धारणवर्ष / Assessment Year: (2021-22) (Hybrid Hearing) Jay Prabhudas Vithlani 201, Varajresidency, 8 – Patel Colony, Gujarat-361008 Vs. The Principal Commissioner Of Income Tax, Aayakar Bhavan, Nr. Subhash Bridge, Jamnagar Rajkot Highway Gujarat-361001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abcpv0266A (Appellant) (Respondent) आयकर अपीलसं./Ita No.74/Rjt/2025 (निर्धारणवर्ष / Assessment Year: (2021-22) Khushaboo Jaykumar Vithlani 201, Varajresidency, 8 – Patel Colony, Gujarat-361008 Vs. The Principal Commissioner Of Income Tax, Aayakar Bhavan, Lal Wadi Main Road, Kaushal Nagar, Gujarat - 361110 स्थायी लेखासं . / जी आइआरसं . / Pan/Gir.: Aefpv6723A (Appellant) (Respondent) Appellant By Respondent By Date Of Hearing Date Of Pronouncement : Shri Sagar Shah, Ld. Ar : Shri Sanjay Kumar, Ld. Cit(Dr) : 19/06/2025 : 05/08/2025 आदेश / Order Per Dinesh Mohan Sinha, Jm: Captioned Two Appeals Filed By The Different Assessee, Pertaining To Assessment Year (Ay) – 2021-22, Are Directed Against The Separate Order Passed By The Principal Commissioner Of Income Tax [(In Short "Ld. Pr.Cit”] U/S. 263 Of The Act, Both Orders Dated 24.01.2025. 2. Since, These Two Appeals Filed By The Different Assessee For Same

Section 263

highlighting the entry of the transaction with assessee's concern, Copy of GST Return." All the above submissions are duly recorded under Faceless Assessment Scheme by 4 independent Units i.e. Assessment Unit. Verification Unit, Review Units, Technical Units. The Original Assessment Order passed under Faceless Scheme is not Subjective ... perused the material available on record, and also perused the paper book filed by the assessee. The assessment was complied under the Faceless Assessment Scheme, involving multiple independent units (Assessment, Verification, Review, and Technical). We note that during the assessment proceedings, the Ld. AR has submitted reply/details/documents, i.e, Books

Khushboo Jaykumar Vithlani, Jamnagar vs. The Principal Commissioner of Income Tax, Jamnagar

In the result, both the appeals of the same assessee (ITA No

ITA 74/RJT/2025[2021-22]Status: DisposedITAT Rajkot05 Aug 2025AY 2021-22

Bench: Dr. Arjunlal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 75/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2021-22) (Hybrid Hearing) Jay Prabhudasvithlani Vs. The Principal Commissioner Of 201, Varajresidency, 8 – Patel Colony, Income Tax, Gujarat – 361008 Aayakar Bhavan, Nr. Subhash Bridge, Jamnagar Rajkot Highway Gujarat – 361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abcpv0266A (Appellant) (Respondent)

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Sanjay Kumar, Ld. CIT(DR)

Section 263

highlighting the entry of the transaction with assessee's concern, Copy of GST Return." All the above submissions are duly recorded under Faceless Assessment Scheme by 4 independent Units i.e. Assessment Unit. Verification Unit, Review Units, Technical Units. The Original Assessment Order passed under Faceless Scheme is not Subjective ... perused the material available on record, and also perused the paper book filed by the assessee. The assessment was complied under the Faceless Assessment Scheme, involving multiple independent units (Assessment, Verification, Review, and Technical). We note that during the assessment proceedings, the Ld. AR has submitted reply/details/documents, i.e, Books

Income Tax Officer, Ward-19(2)(2), Mumbai vs. Moradiya Gems LLP, Mumbai

ITA 6578/MUM/2024[2014-2015]Status: DisposedITAT Mumbai04 Aug 2025AY 2014-2015

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawalito, Ward – 19(2)(2) Vs. Moradia Gems Llp 503, 5Th Floor, Piramal Unit No. 2, The Jewel Chamber, Lalbaug – Mama Parmanand 400012. Marg, Opera House, Mumbai – 400004 Pan/Gir No. Aawfm5039P (Applicant) (Respondent)

Section 148Section 148ASection 149(1)Section 153ASection 153CSection 250Section 3Section 69A

case u/s 148 for escaping assessment for income of rupees 4,35,00,000. 14. Then the said case was shifted to faceless assessment scheme. Notices under section 142 (1) and 143(2) were received and they were replied to. 15. Coming to the FAO, as well

Ashok Dhanraj Chordia, Pune vs. PCIT, Pune-1, Pune

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

ITA 977/PUN/2024[2017-18]Status: DisposedITAT Pune30 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR

Section 132Section 143(1)Section 143(2)Section 147Section 148Section 263

notice u/s 148. The learned PCIT, Pune-1 failed to appreciate that the proceeding u/s 147 are dropped by other AO under Faceless Assessment Scheme, 2016. 4. Learned PCIT, Pune-I has erred in law and on facts in setting aside the order dated 13-12-2021 w.r.t. the issue

M/S Ankit Briks Unit-1, Ambala vs. Income Tax Officer, Ward-1, Ambala

In the result, Assessee’s appeal is allowed

ITA 253/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh29 Jul 2025AY 2015-16

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 253/Chd/2025 "नधा"रण वष" / Assessment Year : 2015-16 M/S Ankit Briks, Ito, बनाम Unit-1, Ward-1, 29/30, Parry Hotel, Ambala Vs. Bank Road, Ambala Cantt. 133001 "थायी लेखा सं./ Pan No: Abafa3230F अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Rohit Bector, Ca राज"व क" ओर से/ Revenue By : Sh. Vivek Vardhan, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 24.07.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 29.07.2025 आदेश/Order

For Appellant: Sh. Rohit Bector, CAFor Respondent: Sh. Vivek Vardhan, Addl. CIT, Sr.DR

Section 144BSection 250Section 69A

inspite of specific request, as has been held by Hon'ble Courts and as prescribed by Rule 12(2) & 12(3) of the Faceless Assessment scheme. 4. That the learned CIT Appeal has grossly erred in not passed a speaking order and the addition

Vijaya Singh, Patna vs. Income Tax Officer, Ward - 6(1), Patna, Bihar

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

ITA 519/PAT/2024[2018-19]Status: DisposedITAT Patna28 Jul 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 519/Pat/2024 Assessment Year: 2018-2019 Vijaya Singh,…………………………...….………Appellant M-55/22A, S.K. Nagar, Patna-800001, Bihar [Pan:Asups6086N] -Vs.- Income Tax Officer,………………………......Respondent Ward-6(1), Patna, Lok Nayak Jay Prakash Bhawan, Dak Bunglow Road, Patna-800001, Bihar

Section 115BSection 142(1)Section 143(1)Section 143(2)Section 272A(1)(d)Section 69A

served upon the assessee within statutory period. The case was transferred to the Regional Assessment Unit for completing the assessment under the Faceless Assessment Scheme, 2019 on 13.10.2020. Notices under section 142(1) of the Act was issued from time to time, but the assessee failed to furnish the details

Dilip Roy, Jalpaiguri vs. ITO, Ward 1(1), Jalpaiguri

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 819/KOL/2025[2018-2019]Status: DisposedITAT Kolkata28 Jul 2025AY 2018-2019

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. Nos.818 & 819/Kol/2025 Assessment Years: 2017-2018 & 2018-2019 Dilip Roy,……………….……………...….………Appellant Sipaipara, Shahudangi Hat, Jalpaiguri-735135, West Bengal [Pan:Ainpr9363C] -Vs.- Income Tax Officer,……………………...…….Respondent Ward-1(1), Jalpaiguri, Central Revenue Building, Race Course Road, Jalpaiguri-735101, W.B.

Section 142(1)Section 143(3)Section 147Section 148Section 250Section 68

assessee but no reply was received from the assessee. In the meantime, the case of the assessee was selected under the faceless assessment scheme and the case was transferred to the Faceless Assessment Unit. A notice was issued to the assessee to furnish the information and in response, the assessee

Dilip Roy, Jalpaiguri vs. ITO, Ward 1(1), Jalpaiguri

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 818/KOL/2025[2017-2018]Status: DisposedITAT Kolkata28 Jul 2025AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. Nos.818 & 819/Kol/2025 Assessment Years: 2017-2018 & 2018-2019 Dilip Roy,……………….……………...….………Appellant Sipaipara, Shahudangi Hat, Jalpaiguri-735135, West Bengal [Pan:Ainpr9363C] -Vs.- Income Tax Officer,……………………...…….Respondent Ward-1(1), Jalpaiguri, Central Revenue Building, Race Course Road, Jalpaiguri-735101, W.B.

Section 142(1)Section 143(3)Section 147Section 148Section 250Section 68

assessee but no reply was received from the assessee. In the meantime, the case of the assessee was selected under the faceless assessment scheme and the case was transferred to the Faceless Assessment Unit. A notice was issued to the assessee to furnish the information and in response, the assessee

Bala Venkata Shiva Satya Naga Raju Mantena, Kalla Mandalam vs. Income Tax Officer, Ward-1, Bhimavaram

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

ITA 174/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam25 Jul 2025AY 2013-14

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.174/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14) Bala Venkata Shiva Satya Naga Vs. Income Tax Officer – Ward – 1 Raju Mantena Bhimavaram 2-272/3, Malavani Thippa West Godavari District Andhra Pradesh Kaluvapudi – 534236 Kalla Mandalam West Godavari District Andhra Pradesh [Pan:Aocpm1009D] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri K.Siva Ram Kumar, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

Section 147Section 148

Ground is without prejudice to the Ground of lack of jurisdiction. 4. The Notice issued under Sec.148 was not in accordance with the faceless assessment scheme and issuance in a non-faceless manner is bad in law. This Ground is without prejudice to the Ground of lack of jurisdiction

“faceless assessment scheme”

Leading authorities on faceless assessment scheme

Judgments citing faceless assessment scheme

Deputy Commissioner of Income Tax, Chennai vs. Kag India Private Limited, Chennai

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Kag India Private Limited, Chennai

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Kag India Private Limited, Chennai, Tamilnadu

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Kag India Private Limited, Chennai

Brahtakar Krishi Sakh Sahakari Samiti Maryadit, Sahajpur vs. Income Tax Officer Ward 1(2), Jabalpur

Brahtakar Krishi Sakh Sahakari Samiti Maryadit, Sahajpur vs. Income Tax Officer Ward 1(2), Jabalpur

Arulmigu Lakshmi Narasimha Swamy Thirukoil, Vellore vs. ITO, Exemptions Ward-1, Chennai

Tyspl 100 Andimadam Paccs Limited, Andimadam vs. Commissioner of Income Tax Appeal, Chennai

India Japan Lighting Private Limited, Chennai vs. Principal Commissioner of Income Tax - 4, Chennai

Sh. Kapil Taneja, Jaipur vs. The Deputy Commissioner of Income Tax Circle-1, Jaipur

Thingal Oli Manimekalai, Thanjavur vs. ITO, Ward-1, Thanjavur

Jay Prabhudas Vithalani, Jamnagar vs. Principal Commissioner of Income Tax, Jamnagar

Khushboo Jaykumar Vithlani, Jamnagar vs. The Principal Commissioner of Income Tax, Jamnagar

Income Tax Officer, Ward-19(2)(2), Mumbai vs. Moradiya Gems LLP, Mumbai

Ashok Dhanraj Chordia, Pune vs. PCIT, Pune-1, Pune

M/S Ankit Briks Unit-1, Ambala vs. Income Tax Officer, Ward-1, Ambala

Vijaya Singh, Patna vs. Income Tax Officer, Ward - 6(1), Patna, Bihar

Dilip Roy, Jalpaiguri vs. ITO, Ward 1(1), Jalpaiguri

Dilip Roy, Jalpaiguri vs. ITO, Ward 1(1), Jalpaiguri

Bala Venkata Shiva Satya Naga Raju Mantena, Kalla Mandalam vs. Income Tax Officer, Ward-1, Bhimavaram