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“faceless assessment scheme”

Assessment ProceduresSection 144BSection 144B332 judgments

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

Leading authorities on faceless assessment scheme

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.

T.K.S. Builders (P) Ltd. v. ITO
469 ITR 657 · 2024 · High Court
88
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.

Samp Furniture (P) Ltd. v. ITO
165 Taxmann.com 581 · 2024 · High Court
50
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.

Sri Venkataramana Reddy v. DCIT
468 ITR 181 · 2024 · High Court
49
citing judgments

Notices under section 148 of the Income-tax Act, for international taxation charges, must be issued in a faceless manner, applying the provisions of section 144B and section 151A, in accordance with the notified scheme.

Everest Kanto Cylinder Ltd. v. DCIT/ACIT
164 Taxmann.com 608 · 2024 · High Court
24
citing judgments

Orders under section 148A(d) are subject to appeal and the Supreme Court has upheld High Court decisions that considered them appealable. The dismissal of SLPs by the Supreme Court in related cases indicates a settled position on this matter.

Patel v. Income-tax Officer
164 Taxmann.com 659 · 2024 · High Court
13
citing judgments

A notice under section 148, issued by a Jurisdictional Assessing Officer (JAO) instead of a Faceless Assessing Officer (FAO), is invalid and must be quashed as per the faceless assessment scheme under section 151A.

Judgments citing faceless assessment scheme

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1141/AHD/2024[2016-2017]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2016-2017
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

this being a search case the jurisdiction was assigned to Central charge which was not covered under the Faceless Assessment Scheme. Therefore, the proceedings were rightly initiated by the JAO in this case. Further, as rightly held by the Ld. CIT(A), the CBDT vide Notification in F No. 370153/7/2023

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahemedabad

In the result, the appeal of the Revenue in ITA No

ITA 1140/AHD/2024[2015-2016]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2015-2016

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

this being a search case the jurisdiction was assigned to Central charge which was not covered under the Faceless Assessment Scheme. Therefore, the proceedings were rightly initiated by the JAO in this case. Further, as rightly held by the Ld. CIT(A), the CBDT vide Notification in F No. 370153/7/2023

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1139/AHD/2024[2014-2015]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2014-2015

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

this being a search case the jurisdiction was assigned to Central charge which was not covered under the Faceless Assessment Scheme. Therefore, the proceedings were rightly initiated by the JAO in this case. Further, as rightly held by the Ld. CIT(A), the CBDT vide Notification in F No. 370153/7/2023

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1138/AHD/2024[2013-2014]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2013-2014
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

this being a search case the jurisdiction was assigned to Central charge which was not covered under the Faceless Assessment Scheme. Therefore, the proceedings were rightly initiated by the JAO in this case. Further, as rightly held by the Ld. CIT(A), the CBDT vide Notification in F No. 370153/7/2023

Rac Infra Rental LLP, Mumbai vs. ITO Ward-34(3)(2), Mumbai

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

ITA 6630/MUM/2024[2020-21]Status: DisposedITAT Mumbai14 Feb 2025AY 2020-21

Bench: Shri Rahul Chaudhary & Smt. Renu Jauhrirac Infra Rental Llp V/S. Ito, Ward 34(3)(2), 408/409, Parle Square, बनाम Mumbai Above Big Bazzar, Kaurilaya Bhavan, Bandra Monghibai Road, Vileparle Kurla Complex, Bandra (East), Mumbai-400057 (East), Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aarfr3148P Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: NoneFor Respondent: Shri R. R. Makwana
Section 143(3)Section 154Section 250Section 80J

informed by the jurisdictional AO that the power of rectification did not vest with him since the assessment was made under the faceless assessment scheme. Accordingly, the assessee decided to file an appeal against the order dated 11.09.2022. However, in this process, a delay of 43 days occurred

Ivy Comptech Private Limited, Hyderabad vs. DCIT., Circle 2(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 908/HYD/2024[2020-21]Status: DisposedITAT Hyderabad04 Feb 2025AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2020-21 Ivy Competech Private Limited, Vs. The Deputy Commissioner Of Income Tax, Hyderabad. Circle 2(1), Hyderabad. Pan : Aaac18884K. (Appellant) (Respondent) Assessee By: Shri Nageswara Rao, Advocate. Revenue By: Ms. M. Narmada, Cit-Dr Date Of Hearing: 20.01.2025 (Hybrid Hearing) Date Of Pronouncement: 04.02.2025

For Appellant: Shri Nageswara Rao, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR
Section 143(2)Section 143(3)Section 144BSection 144CSection 144C(13)Section 144C(5)Section 92C

procedure envisaged in Section 144B of the Income Tax Act. The Apex Court while upholding the view of the High Court observed that faceless assessment scheme came into being recently and therefore, the revenue ought to have been given some leverage to correct themselves and take corrective measures. The said

Venkata Suryanarayana Viswanadham, Vizianagaram vs. Income Tax Officer, Ward-1, Vizianagaram

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

ITA 353/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam22 Jan 2025AY 2015-16

Bench: Shri Laliet Kumar & Shri Balakrishnan. Sassessment Year: 2015-16 Venkata Suryanarayana Vs. The Income Tax Officer, Ward – 1, Viswanadham, Vizayanagaram. Vizianagaram. Pan : Adnpv5136A (Appellant) (Respondent) Assessee By: Shri T. Chaitanya Kumar (Hybrid) Revenue By: Ms. K. Sandhya Rani, Sr.Dr. Date Of Hearing: 20.01.2025 Date Of Pronouncement: 22.01.2025

For Appellant: Shri T. Chaitanya Kumar (HYBRID)For Respondent: Ms. K. Sandhya Rani, Sr.DR
Section 115BSection 139Section 143(3)Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 250oSection 69A

consider that the notice issued by the Jurisdictional Assessing Officer (JAO) is invalid, as the assessment proceedings should have been conducted under the Faceless Assessment Scheme as per the CBDT's notification dated 29-04-2022. Any proceedings initiated after this notification by a Jurisdictional Officer are null and void ... Ravindra Reddy (WP No. 25903/2022). The judgment categorically held that the notice u/s 148 initiated by jurisdictional officers post the implementation of the Faceless Assessment Scheme, without proper authority, is null and void. This precedent directly applies to the present case. Thefore the consequence order passed by the assessing officer

Saroj Tilakraj Juneja, Surat vs. DCIT Circle-1(1)(1), Surat

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

ITA 1048/SRT/2024[2014-15]Status: DisposedITAT Surat13 Jan 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1048/Srt/2024 Assessment Year: (2014-15) (Physical Hearing) Saroj Tilakraj Juneja, Vs. The Dcit, 3, Subhas Nagar Society, Ghod Dod Road, Circle - 1(1)(1), Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abbpj5634M (Appellant) (Respondent) Appellant By Shri Kiran K. Shah, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 08/01/2025 Date Of Pronouncement 13/01/2025

Section 147Section 148Section 250Section 253(3)Section 253(5)Section 69

delay may be condoned. The CIT(A) did not accept the explanation of assessee because the impugned order was passed under faceless assessment scheme where notices are automatically despatched to assessee’s mail, eliminating concern about non-delivery. The mails were directed at the email Id of the assessee. Hence

Vijay Sadwal, Faridabad Haryana vs. ITO, Ward-2(5), Faridabad

In the result, appeal of Revenue in ITA No

ITA 3554/DEL/2023[2017-18]Status: DisposedITAT Delhi07 Jan 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandrathe Income-Tax Officer Vs. Shri Paras Jain Ward – 58(7) 164-B, Gali No. - 5 Delhi Azad Nagar, East Delhi

For Appellant: Shri Ajit Gandhi, CAFor Respondent: Ms. Harpreet Kaur Hansra Sr. DR
Section 147Section 148Section 148ASection 151ASection 69Section 69C

this regard, guided by the principles of beneficial construction and thus avoiding an interpretation that would render portions of the Act or the Faceless Assessment Scheme superfluous Page 4 of 9 Shri Paras Jain (A.Y. 2018-19) or ineffective should be avoided//. To assert that the JAO's powers become

Cyient Limited, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

In the result, the appeal of the assessee is allowed in terms of our above observation

ITA 913/HYD/2024[2020-21]Status: DisposedITAT Hyderabad06 Jan 2025AY 2020-21

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.913/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Shri Ankit Jain Vs. Acit Hyderabad Central Circle 1(2) Pan:Agwpa4459K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri V. Ravish Bhatt, Sr.Dr सुनवाई की तारीख/Date Of Hearing: 07/11/2025 घोषणा की तारीख/Pronouncement: 19/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Shri V. Ravish Bhatt, Sr.DR
Section 147Section 148Section 148ASection 151A(1)Section 292CSection 69

notice to be issued under section 148 of the Act on or after 29.03.2022 shall be in accordance with the Faceless Assessment Scheme by the FAO. Hence, on perusal of the order under section 148A(d) of the Act, Page 17 of 28 ITA No 913 of 2025 Ankit Jain

Vitp Private Limited (in the Case of Flagship Developers Private Limited), Hyderabad vs. DCIT., Circle-8(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 572/HYD/2024[AY 2017-18]Status: DisposedITAT Hyderabad02 Jan 2025

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.572/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Vitp Private Ltd (In The Vs. Dy. Commissioner Of Case Of Flagship Income Tax, Circle 8(1) Developers (P) (Ltd) Hyderabad Hyderabad Pan:Aaccv2672G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate Tanmayee Rajkumar राज" व "ारा/Revenue By:: Shri Kumar Pranav, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 20/11/2024 घोषणा की तारीख/Pronouncement: 02/01/2025 आदेश/Order

For Appellant: Advocate Tanmayee RajkumarFor Respondent: : Shri Kumar Pranav, CIT(DR)
Section 115JSection 143(3)Section 263

higher authorities, wherein it has been stated that in view of the Covid-19 pandemic and the data driven assessment scheme of the Faceless Assessment Scheme, 2019, the assessment has to be 1imited to the discrepancies as red flagged for enquiry and investigation through CASS and to legacy issues

Bahadur Singh, Zirakpur Punjab vs. Commissioner of Income Tax (Appeals), Income Tax Department Delhi

In the result, the matter is set-aside to the file of the AO for fresh adjudication as per law after providing reasonable opportunity to the assessee

ITA 577/CHANDI/2024[2013-2014]Status: DisposedITAT Chandigarh30 Dec 2024AY 2013-2014

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Spandeep Sharma, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR (Virtual)
Section 142Section 142(1)Section 144Section 147Section 148Section 69

response to the notice, the assessee filed its return of income on 23/02/2022. The case of the assessee was transferred to NFAC under faceless assessment scheme and notices under section 142(1) was issued followed by the reminder on 07/02/2022 and 16/02/2022 and thereafter, a final show cause along with

Zuari International Limited (Formerlyj Known As Zuari Investment Ltd.), Delhi vs. DCIT, Circle-25(1), Delhi

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

ITA 3551/DEL/2024[2018-19]Status: DisposedITAT Delhi19 Dec 2024AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumarzuari International Ltd. Vs. Dcit (Formerly Known As Zuari Circle – 25(1) Investment Ltd.) Delhi Plot No.2, Zamrudpur Community Centre, Kailash Colony, South Delhi – 110 048 Pan : Aaacz 0196 R (Appellant) (Respondent) Assessee By Shri K. V. S. R. Krishna, C.A. & Shri Aman Goel, C.A. Respondent By Ms. Harpreet Kaur Hansra, Sr. D.R. Date Of Hearing 19.12.2024 Date Of Pronouncement 19.12.2024 O R D E R Per Vimal Kumar, Jm:

Section 142(1)Section 143Section 143(3)Section 14A

filed its return of income on 13.10.2018 declaring loss of Rs.48,123/-. The return filed by assessee was selected for scrutiny under the Faceless Assessment Scheme. During the course of assessment proceedings, questionnaire with notice under section 142(1) was issued on numerous occasions. Reply of assessee in response

Venkateswara Rao Madhyahnapu, Eluru vs. Income Tax Officer, Ward-1, Eluru

In the result, appeal of the assessee is dismissed

ITA 257/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam28 Nov 2024AY 2015-16

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.257/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2015-16) Venkateswara Rao Madhyahnapu V. Income Tax Officer – Ward – 1 Eluru, Andhra Pradesh 1-4-5, Padamara Veedhi Mr. D. Balaram House Eluru-534001 West Godavari, Andhra Pradesh [Pan: Aespm1820Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(2)Section 147Section 148Section 263

dated 15.11.2021 was issued and duly served on the assessee. Subsequently, the case was transferred to National Faceless Appeal Centre under Faceless Assessment Scheme, 2019. Considering the reply of the assessee, the Ld. AO accepted the return of income filed by the assessee. 5. Subsequently, the Ld.Pr.CIT by exercising

Sh. Mukut Behari Agarwal, Jaipur vs. The DCIT, Circle 1, Jaipur

In the result, the appeals of the assessee is allowed as indicated hereinabove

ITA 1067/JPR/2024[2015-2016]Status: DisposedITAT Jaipur28 Nov 2024AY 2015-2016

Bench: DR. S. SEETHA LAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Ms. Alka Gautam CIT-DR
Section 143(3)Section 144BSection 147Section 148Section 149Section 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. 10. Sundaram Multi

Hyundai Rotem Company-Indian Project Offices, New Delhi vs. ACIT, Int. Taxation, Circle-2(1)(1), New Delhi

In the result appeal of the assessee is allowed

ITA 2027/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Nov 2024AY 2018-19

Bench: Shri M. Balaganesh & Shri Vimal Kumarhyundai Rotem Acit Company Indian Project International Taxation, Offices Vs. Circle2(1)(1), Room No. Unit No. 705, 706, 707 310, E-2 Block & 708 (07Th Floor), Dlf Pratyakash Kar Tower-A, Jasola District Bhawan, Civic Centre, Centre Near Apollo Jl Nehru Marg, New Hospital, Mathura Road, Delhi New Delhi Pan:Aabck6367L (Appellant) (Respondent)

Section 13Section 143Section 143(2)Section 143(3)Section 144C(13)Section 92C

such, it cannot be said that the High Court has committed any error. However, at the same time, considering the fact that the Faceless Assessment Scheme has been introduced recently and therefore, the Revenue ought to have been given some leverage to correct themselves and take corrective measures and therefore

Tricentis Gmbh, Austria vs. The Deputy Commissioner of Income-Tax, International-Tax, Delhi

In the result, appeals are allowed, as indicated above

ITA 3526/DEL/2023[2021-2022]Status: DisposedITAT Delhi06 Nov 2024AY 2021-2022

Bench: BEFORESHRI SAKTIJIT DEY (Vice President), SHRI S. RIFAUR RAHMAN (Accountant Member)

Section 143(2)Section 143(3)Section 144Section 144B

31st March, 2021 issued by Central Board of Direct Taxes (CBDT), assessment proceedings for a foreign company cannot fall within the purview of faceless assessment scheme prescribed under section 144B of the Act. Whereas, he submitted, notice under section 143(2) of the Act was issued by National Faceless Assessment

Tricentis Gmbh, Austria vs. The Deputy Commissioner of Income-Tax

In the result, appeals are allowed, as indicated above

ITA 2705/DEL/2023[2020-21]Status: DisposedITAT Delhi06 Nov 2024AY 2020-21

Bench: BEFORESHRI SAKTIJIT DEY (Vice President), SHRI S. RIFAUR RAHMAN (Accountant Member)

Section 143(2)Section 143(3)Section 144Section 144B

31st March, 2021 issued by Central Board of Direct Taxes (CBDT), assessment proceedings for a foreign company cannot fall within the purview of faceless assessment scheme prescribed under section 144B of the Act. Whereas, he submitted, notice under section 143(2) of the Act was issued by National Faceless Assessment

ACIT-1(1)(1), Mumbai vs. M/S Bennett Coleman & Company Limited, Mumbai

Appeal of the assessee is allowed and revenue is dismissed

ITA 1520/MUM/2023[2018-2019]Status: DisposedITAT Mumbai30 Sept 2024AY 2018-2019

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Rahul Chaudhary, Hon'Bleι.Τ.Α. No.1387/Mum/2023 (Assessment Year: 2018-19) Bennett Coleman & Co Ltd. The Times Of India Building, Dr. Dadabhai Naoroji Road Fort, Mumbai-400 001 [Pan: Aaacb4373Q] Vs National Faceless Assessment Centre, Delhi अपीलार्थी/ (Appellant) प्रत्य्थी / (Respondent) Ι.Τ.Α. No.1520/Mum/2023 (Assessment Year: 2018-19) Acit-1(1)(1), Mumbai Vs Bennett Coleman & Co Ltd. The Times Of India Building, Dr. Dadabhai Naoroji Road Fort, Mumbai-400 001 [Pan: Aaacb4373Q] Assessee By : Shri P.J. Pardiwala A/W. Shri Madhur Agrawal, Shri Jas Sanghavi, Shri Yash Prakash & Shri Vikas Poojary Revenue By : Shri S. Srinivasu Cit Dr A/W. Shri Ashok Ambastha, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 12.09.2024 घोषणा की तारीख /Date Of Pronouncement: 30.09.2024 2 आदेश/Order आयकर अपीलीय अधिकरण Income Tax Appellate Tribunal Ι.Τ.Α. No.1387/Mum/2023 & 1520/Mum/2023 Bennett Coleman & Co. Ltd. Per Narendra Kumar Billaiya, Am

For Appellant: Shri P.J. Pardiwala a/w. Shri MadhurFor Respondent: Shri S. Srinivasu CIT DR a/w. Shri Ashok
Section 10(38)Section 115JSection 14ASection 14A(2)Section 153

proof of same is enclosed herewith as annexure-2. From this, it is clearly evident that the FAO being AO of faceless Assessment Scheme has indeed concluded and finalised this Assessment order and uploaded on to ITBA on 28/09/2021 itself along with its generation as mentioned in this order ... mentioned in his assessment order. 8. From the above facts of the case and keeping in view of the due procedures of the faceless assessments scheme under NFAC, it is submitted that the FAO has to pass and generate the assessment order on its uploading to ITBA and thereafter NFAC

Bennett Coleman & Co. Ltd, Mumbai vs. National Faceless Assessment Centre., Delhi

ITA 1387/MUM/2023[2018--2019]Status: DisposedITAT Mumbai30 Sept 2024

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Rahul Chaudhary, Hon'Bleι.Τ.Α. No.1387/Mum/2023 (Assessment Year: 2018-19) Bennett Coleman & Co Ltd. The Times Of India Building, Dr. Dadabhai Naoroji Road Fort, Mumbai-400 001 [Pan: Aaacb4373Q] Vs National Faceless Assessment Centre, Delhi अपीलार्थी/ (Appellant) प्रत्य्थी / (Respondent) Ι.Τ.Α. No.1520/Mum/2023 (Assessment Year: 2018-19) Acit-1(1)(1), Mumbai Vs Bennett Coleman & Co Ltd. The Times Of India Building, Dr. Dadabhai Naoroji Road Fort, Mumbai-400 001 [Pan: Aaacb4373Q] Assessee By : Shri P.J. Pardiwala A/W. Shri Madhur Agrawal, Shri Jas Sanghavi, Shri Yash Prakash & Shri Vikas Poojary Revenue By : Shri S. Srinivasu Cit Dr A/W. Shri Ashok Ambastha, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 12.09.2024 घोषणा की तारीख /Date Of Pronouncement: 30.09.2024 2 आदेश/Order आयकर अपीलीय अधिकरण Income Tax Appellate Tribunal Ι.Τ.Α. No.1387/Mum/2023 & 1520/Mum/2023 Bennett Coleman & Co. Ltd. Per Narendra Kumar Billaiya, Am

For Appellant: Shri P.J. Pardiwala a/w. Shri MadhurFor Respondent: Shri S. Srinivasu CIT DR a/w. Shri Ashok
Section 10(38)Section 115JSection 14ASection 14A(2)Section 153

proof of same is enclosed herewith as annexure-2. From this, it is clearly evident that the FAO being AO of faceless Assessment Scheme has indeed concluded and finalised this Assessment order and uploaded on to ITBA on 28/09/2021 itself along with its generation as mentioned in this order ... mentioned in his assessment order. 8. From the above facts of the case and keeping in view of the due procedures of the faceless assessments scheme under NFAC, it is submitted that the FAO has to pass and generate the assessment order on its uploading to ITBA and thereafter NFAC