“national faceless assessment centre”

Assessment ProceduresSection 144BSection 144B1,082 judgments

The decision most relied on for national faceless assessment centre is Mark Studio India (P.) Ltd. v. Income-tax Officer, High Court of Madras (169 Taxmann.com 542), cited in 50 judgments on BharatTax.

Leading authorities on national faceless assessment centre

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).

Tecumseh Products India (P.) Ltd. v. DCIT

174 Taxmann.com 1203 · 2025 · High Court

citing judgments

Where the National Faceless Assessment Centre (NFAC) and the Joint Assessing Officer (JAO) have concurrent jurisdiction, a notice issued by the JAO under Section 148 of the Income Tax Act is valid, provided no prejudice is caused to the assessee.

Judgments citing national faceless assessment centre

DCIT-1(2)1, Mumbai vs. Bombay Rayon Holdings Limited, Mumbai

In the result, all the four appeals by the Revenue having common ground are dismissed

ITA 5605/MUM/2024[2011-12]Status: DisposedITAT Mumbai27 Feb 2025AY 2011-12

Bench: Shri Saktijit Dey, Hon’Ble & Shri Girish Agrawal

For Appellant: NoneFor Respondent: Shri Kailash C, Kanojiya, CIT DR

Section 133ASection 143(3)Section 148Section 271(1)(c)

National Faceless Appeal Centre (NFAC), vide order nos.- i) ITBA/NFAC/S/250/2024-25/1067868349(1), dated 22.08.2024, passed against the penalty order passed by National Faceless Assessment Centre, Delhi, u/s. 271(1)(c) of the Income-tax Act (hereinafter referred to as the “Act”), dated 03.03.2022 for Assessment Year 2014-15. ii) ITBA/NFAC/S/250/2024-25/1067868221 ... dated 22.08.2024, passed against the penalty order passed by National Faceless Assessment Centre, Delhi, u/s. 271(1)(c) of the Act, dated 04.03.2022 for Assessment Year 2013-14. Bombay Rayon Holdings Ltd., AYs 2014-15, 2013-14, 2011-12 and 2010-11 iii) ITBA/NFAC/S/250/2024-25/1067868009(1), dated 22.08.2024, passed against

DCIT-1(2)1, Mumbai vs. Bombay Rayon Holdings Limited, Mumbai

In the result, all the four appeals by the Revenue having common ground are dismissed

ITA 5604/MUM/2024[2013-14]Status: DisposedITAT Mumbai27 Feb 2025AY 2013-14

Bench: Shri Saktijit Dey, Hon’Ble & Shri Girish Agrawal

For Appellant: NoneFor Respondent: Shri Kailash C, Kanojiya, CIT DR

Section 133ASection 143(3)Section 148Section 271(1)(c)

DCIT-1(2)1, Mumbai vs. Bombay Rayon Holdings Limited, Mumbai

In the result, all the four appeals by the Revenue having common ground are dismissed

ITA 5603/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Feb 2025AY 2014-15

Bench: Shri Saktijit Dey, Hon’Ble & Shri Girish Agrawal

For Appellant: NoneFor Respondent: Shri Kailash C, Kanojiya, CIT DR

Section 133ASection 143(3)Section 148Section 271(1)(c)

Nanjappa Gounder Kandasamy, Tiruchengode vs. ITO, Ward-1, Tiruchengode

In the result, appeals filed by the assessee are allowed for statistical purpose

ITA 3286/CHNY/2024[2012-13]Status: DisposedITAT Chennai26 Feb 2025AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita Nos.3285 & 3286/Chny/2024 (िनधा"रणवष" / Assessment Year: 2012-2013) Nanjappa Gounder Kandasamy, Vs. The Income Tax Officer, No.2/70, Ayyagoundampalayam, Ward 1, Andipalayam Post, Tiruchengode Tiruchengode Tk. 637 214. [Pan: Arspk 5934E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. T.S. Lakshmi Venkatraman, Fca (By Virtual) ""यथ" क" ओर से /Respondent By : Ms. V. Aswathy, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 25.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 26.02.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri. T.S. Lakshmi Venkatraman, FCAFor Respondent: Ms. V. Aswathy, JCIT

Section 147Section 271

Nos.ITBA/NFAC/S/250/2024-25/1069691928 (1) and ITBA/NFAC/S/250/2024-25/1069692115 (1) respectively both dated 15.10.2024. The assessment were framed by the Additional /Joint/Deputy /Assistant Commissioner of Income Tax, National Faceless Assessment Centre, Delhi for the assessment year 2017-18 u/s.147 r.w.s.144B and 271 (1) ( c) of the Income Tax Act, 1961 (hereinafter ‘the Act’), vide

Nanjappa Gounder Kandasamy, Tiruchengode vs. ITO, Ward-1, Tiruchengode

In the result, appeals filed by the assessee are allowed for statistical purpose

ITA 3285/CHNY/2024[2012-13]Status: DisposedITAT Chennai26 Feb 2025AY 2012-13

For Appellant: Shri. T.S. Lakshmi Venkatraman, FCAFor Respondent: Ms. V. Aswathy, JCIT

Section 147Section 271

ITO-23(2)(6), Mumbai vs. Nrb Developers, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 5352/MUM/2024[2018-19]Status: HeardITAT Mumbai25 Feb 2025AY 2018-19

Bench: Shri Amarjit Singh & Shri Anikesh Banerjee

For Appellant: Shri. Rushabh MehtaFor Respondent: Mr. Leququt Ali, SR.DR

Section 143(3)Section 144BSection 250Section 56(2)(x)

short, ‘the Act’), for Assessment Year 2018-19, date of order14.08.2024.The impugned order was emanated from the order of the National Faceless Assessment Centre,Delhi, passed under section 143(3) read with section 144B of the Act, date of order 30/09/2021. 2. The brief facts of the case

Nrb Developers, Mumbai vs. National Faceless Assessment Centre, Income Tax Department, Delhi

In the result, the appeal of the revenue bearing ITA No

ITA 5218/MUM/2024[2018-19]Status: HeardITAT Mumbai25 Feb 2025AY 2018-19

Bench: Shri Amarjit Singh & Shri Anikesh Banerjee

For Appellant: Shri. Rushabh MehtaFor Respondent: Mr. Leququt Ali, SR.DR

Section 143(3)Section 144BSection 250Section 56(2)(x)

Rabo Shared Services Private Limited, Mumbai vs. Addl/Jt/Dy/Asstt/CIT/ITO/NFAC Delhi, Delhi

In the result, the appeal of the assessee is dismissed

ITA 489/MUM/2022[2017-18]Status: DisposedITAT Mumbai25 Feb 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 Rabo Shared Services Pvt. Ltd., Add./Joint/Dy./Asst. Cit \/Ito, 20F, Tower A Peninsula National E-Assessment Centre, Vs. Business Park, Senapati Bapat Delhi. Marg, Lower Parel, Mumbai-400013. Pan No. Aaccr 5316 H Appellant Respondent

For Appellant: NoneFor Respondent: 24/02/2025

Section 92C

PRAKASH KANT, AM This appeal by the assessee is directed against final assessment order dated 17.01.2022 passed by the Ld. Assessing Officer [National Faceless Assessment Centre] for assessment year 2017-18, raising following grounds: Rabo Shared Services Pvt. Ltd Rabo Shared Services Ground 1: Determining the Arm's Length Price

Tmeic Industrial Systems India Private Limited, Hyderabad vs. DCIT, Circle -2(1), Hyderabad

In the result, both the Writ Petitions are allowed by setting aside the impugned assessment orders dated

ITA 422/HYD/2022[2018-19]Status: DisposedITAT Hyderabad24 Feb 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.422/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2018-19) Tmeic Industrial Systems Vs. Dy. Cit India Private Limited Circle 2 ( 1 ) Hyderabad Hyderabad Pan:Aadct5493J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Cas, Kranthi Palivela & Mrudulatha Devdas राज" व "ारा/Revenue By:: Shri B Balakrishna, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 17/12/2024 घोषणा की तारीख/Pronouncement: 24/02/2025 आदेश/Order

For Appellant: CAs, Kranthi Palivela and Mrudulatha DevdasFor Respondent: : Shri B Balakrishna, CIT(DR)

Section 143(3)Section 144(13)Section 144B

Additional/Joint/Deputy/Assistant Page 1 of 14 ITA No 422 of 2022 TMEIC Industrial Systems India P Ltd Commissioner of Income Tax/Income-tax Officer, National Faceless Assessment Centre (Learned AO") has erred in: 1. Passing the final assessment order under Section 143(3) read with Section 144B of the Income ... same are uploaded and forwarded to the Page 5 of 14 ITA No 422 of 2022 TMEIC Industrial Systems India P Ltd National Faceless Assessment Centre. The date of receipt should be reckoned as the date on which the order is received by the NFAC. The learned AR has also

Dream House Co Operative Housing Society Limited, Mumbai vs. ITO Ward 29(1)(3), Mumbai

ITA 201/MUM/2025[2016-17]Status: DisposedITAT Mumbai24 Feb 2025AY 2016-17

Bench: Smt. Kavitha Rajagopal (Jm) & Shri Omkareshwar Chidara (Am) Dream House Cooperative Ito Ward 29(1)(3) Housing Society Limited C-10/104, Bkc Plot No. 91, Sector 9 Vs. Bandra East Ulwe, Navi Mumbai Mumbai-400 051. 400 706. Pan : Aabad2668M Appellant Respondent

For Appellant: Shri Kiran UnavekarFor Respondent: Ms. Prajakta Arote

Section 80P(2)(d)

appellant society did not get relief from the first appellate authority, further appeal was filed before the ITAT stating that the National Faceless Assessment Centre (NFAC) erred in confirming the addition made on interest earned on fixed deposits is not eligible for deduction

Koppula Sita Rama Swamy, Dandagara vs. The Principal Commissioner of Incometax, Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 115/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam20 Feb 2025AY 2017-18

Bench: Shrik Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./ I.T.A. 115/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Koppula Sita Rama Swamy, Vs. The Principal Commissioner Dandagara, Tadepalligudem Mandal, Of Income Tax-1, West Godavari Dist, Visakhapatnam. Andhra Pradesh-534145. Pan: Bcepk5129B (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 142(1)Section 147Section 148Section 263Section 69A

were issued and served upon the assessee on various dates. Consequent to transfer of case to the National Faceless Assessment Centre, further notices U/s. 142(1) of the Act were issued to the assessee on various dates however, the assessee never responded. Thereafter, the Ld. AO considering the period

Income Tax Officer, Civil Lines, Raipur vs. Sandeep Jhabak, Raipur

ITA 418/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.418/Rpr/2024 Co No.16/Rpr/2024 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Sandeep Jhabak M/S. Allied Traders, Jhabak Bada, Near Tatyapara, Kamasipara (C.G.)-492 001 Pan: Adnpj2221L ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, AdvocateFor Respondent: Shri S.L Anuragi, CIT-DR

Section 143(3)Section 147Section 54B

objector had objected to the order of the CIT(Appeals) on the following grounds: “1. That the Learned Commissioner of Income Tax (Appeals) - National Faceless Assessment Centre [“the Ld.CIT(A).”] has grossly erred in not quashing & annulling the Re-assessment Order passed by the Learned Income Tax Officer, Ward

Sri Valli Sidhu Rice Industries, Damegunta vs. Income Tax Officer, Ward-1, Nellore

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 1009/HYD/2024[2015-16]Status: DisposedITAT Hyderabad19 Feb 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri K.C. Devdas, C.AFor Respondent: : Shri Srinath Sadanala, SR-DR

को पधररत आदेश के नवरूद्ध निदेनशत है । This appeal by the assessee is directed against the order of Addl. Commissioner of Income Tax, National Faceless Assessment Centre (NFAC), Delhi, dated 20.08.2024 for the Assessment Year 2015-16. 2. स िवधई के समय, करदधतध के नवद्वधि वकील िे इस तथ्य के मद्देििर

Eltek Sgs Pvt. Ltd, New Delhi vs. ACIT, Circle-8(1), New Delhi

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

ITA 5531/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Feb 2025AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2015-16 M/S. I.P. Constructions Private Vs. Acit, Limited, 210 First Floor, Phool Circle-12(2), Singh Market Main, Delhi Vikas Marg, New Delhi Pin 1100 92 Pan No. Aabci4548K (Appellant) (Respondent)

For Appellant: Shri Vishal Chandra Gupta, CAFor Respondent: Shri Om Prakash, Sr. DR

Section 131Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 271(1)(b)Section 40A(2)(b)Section 56(2)(viib)

KUMAR, JUDICIAL MEMBER: The appeal of assessee is against order dated 20.11.2023 of Learned Commissioner of Income-Tax (Appeals)/National Faceless Appeal Centre (National Faceless Assessment Centre (NFAC)), Delhi (hereinafter referred as “Ld. CIT(A)” under Section 250 of the Income Tax Act, 1961 ( hereinafter referred as “the Act”) arising

ITO-19(3)(1), Mumbai vs. S P International, Mumbai

In the result the appeal filed by the revenue stands dismissed

ITA 6580/MUM/2024[2010-11]Status: DisposedITAT Mumbai17 Feb 2025AY 2010-11

Bench: Smt. Beena Pillai () I.T.A. No.6580/Mum/2024 Assessment Year: 2010-11

Section 132(4)

total income of the assessee. 8.4 The appellant has also relied on the latest order dated 23.05.2023 of the Assessing Officer, the National Faceless Assessment Centre for AY 2013-14 wherein on similar facts of bogus purchases, the AO has added 3% of the bogus purchases from the same group

Micheal Vijay Joseph, Kochi vs. ITO, Non Corporate Circle 2(2), Kochi

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

ITA 38/COCH/2025[2012-13]Status: DisposedITAT Cochin14 Feb 2025AY 2012-13

Bench: Shri Inturi Rama Rao

For Appellant: Sri.K.Shankar Narayanan, CAFor Respondent: Smt.Leena Lal, Senior AR

Hearing : 10.02.2025 Pronouncement : 14.02.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Assessment Centre / Commissioner of Income- tax (Appeals) [“CIT(A)” for short] dated 24.04.2024 having DIN & Order No.ITBA/NFAC/S/250/2024-25/1064332273(1) for the assessment year

Mohammed K Sakeeb, Calicut vs. ITO, Ward -1(2), Calicut

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

ITA 34/COCH/2025[2017-18]Status: DisposedITAT Cochin14 Feb 2025AY 2017-18

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR

Section 143(3)

Hearing : 10.02.2025 Pronouncement :14.02.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Assessment Centre / Commissioner of Income- tax (Appeals) [“CIT(A)” for short] dated 12.11.2024 having DIN & Order No.ITBA/NFAC/S/250/2024-25/1070295120(1) for the assessment year 2017-2018. 2. Briefly

Sree Dharma Paripalana Yogam, Palluruthy, Ernakulam vs. Income Tax Officer, Ernakulam

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

ITA 11/COCH/2025[2019-20]Status: DisposedITAT Cochin14 Feb 2025AY 2019-20

Bench: Shri Inturi Rama Rao

For Appellant: Sri.Anil Kumar P.J., AdvocateFor Respondent: Smt.Leena Lal, Senior AR

Section 115BSection 139(1)Section 147Section 148

Hearing : 10.02.2025 Pronouncement :14.02.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Assessment Centre / Commissioner of Income- tax (Appeals) [“CIT(A)” for short] dated 25.11.2024 having DIN & Order No.ITBA/NFAC/S/250/2024-25/1070612551(1) for the assessment year 2019-2020. 2. Briefly

Fiero Fernandes, Mumbai vs. Jurisdiction Ward 42(2)(2), Mumbai

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

ITA 23/MUM/2025[2015-16]Status: DisposedITAT Mumbai14 Feb 2025AY 2015-16

Bench: Shri Sandeep Singh Karhail, Jm & Shri Girish Agrawal, Am आयकर अपील सं./Ita No.23/Mum/2025 (िनधा"रण वष" / Assessment Year :2015-2016) Fiero Fernandes Vs. Ito, Ward-42(2)(2), 1202 Lourdes Heritage, Mumbai Opposite Our Lady Of Lourdes Church, Orlem Malad West Mumbai "थायी लेखा सं./Pan No. : Aaspf 3097 Q (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती की ओर से /Assessee By : Ms. Chaitee Londhe, Ar राज"व क" ओर से /Revenue By : Shri Pravin Salunkhe, Sr.Dr सुनवाई क" तारीख / Date Of Hearing : 12/02/2025 घोषणा क" तारीख/Date Of Pronouncement : 14/02/2025 आदेश / O R D E R Per Sandeep Singh Karhail, Jm : The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order Dated 05/11/2024 Passed Under Section 250 Of The Income Tax Act, 1961 (“The Act”) By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Learned Cit(A)”], For The Assessment Year 2015-16. 2. In This Appeal, The Assessee Has Raised The Following Grounds: -

For Appellant: Ms. Chaitee Londhe, ARFor Respondent: Shri Pravin Salunkhe, Sr.DR

Section 148Section 149Section 151ASection 250Section 250(6)Section 56Section 56(2)(vii)Section 56(2)(x)Section 69

Income Tax Ac 1961 ("the Act"), 2 Fiero Fernandes notice under section 148 of the Act could only be issued by the National Faceless Assessment Centre ("NFAC") and not by the Jurisdictional Assessing Officer ("JAO") (b) The notice under section 148 of the Act could have been issued only before

Digga Enterprises, East Champaran vs. NFAC, Delhi

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

ITA 480/PAT/2024[2018-19]Status: DisposedITAT Patna13 Feb 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 480/Pat/2024 Assessment Year: 2018-2019 Digga Enterprises,…………….…………....……Appellant Amodel, Nh-28, Raxual, East Champaran-845433, Bihar [Pan:Aakfd4723D] -Vs.- National Faceless Assessment Centre,....Respondent Delhi Appearances By: Shri Sanjeev Kr. Anwar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: February 13, 2025 Date Of Pronouncing The Order: February 13, 2025 O R D E R

Section 142(1)Section 143(2)Section 143(3)

Accountant Member I.T.A. No. 480/PAT/2024 Assessment Year: 2018-2019 Digga Enterprises,…………….…………....……Appellant Amodel, NH-28, Raxual, East Champaran-845433, Bihar [PAN:AAKFD4723D] -Vs.- National Faceless Assessment Centre,....Respondent Delhi Appearances by: Shri Sanjeev Kr. Anwar, Advocate, appeared on behalf of the assessee Shri Ashwani Kr. Singal, JCIT, appeared on behalf ... President (KZ) Kolkata, the 13th day of February, 2025 Copies to :(1) Digga Enterprises, Amodel, NH-28, Raxual, East Champaran-845433, Bihar (2) National Faceless Assessment Centre, Delhi (3) CIT(Appeals), NFAC, Delhi (4) CIT - ; (5) The Departmental Representative; (6) Guard FileBy order