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“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
50
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
43
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

Sinecera Textiles Private Limited, Chennai vs. Deputy Commissioner of Income Tax, Delhi

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

ITA 2652/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Jan 2025AY 2017-18

Bench: SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)

For Appellant: Shri. N. Kumaresh, C.AFor Respondent: Ms. R. Kavitha, Addl. CIT
Section 147

Appeal Centre (NFAC), Delhi in order No.ITBA/NFAC/S/250/2023-24/1059154065(1) dated 28.12.2023. The assessment was 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. 144 r.w.s.144B of the Income Tax Act, 1961 (hereinafter ‘the Act’), vide order dated

Salem Starch and Sago Manufacturers Service Industrial Co-Op. Society Ltd., Salem vs. ACIT, Circle-2, Salem

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

ITA 2648/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Jan 2025AY 2018-19

Bench: SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Ms. R. Kavitha, Addl. CIT
Section 143(3)Section 249(2)Section 249(2)(c)Section 249(3)Section 51

Centre (NFAC), Delhi in order No.ITBA/NFAC/S/250/2024-25/1067930157 (1) dated 23.08.2024. The assessment was framed by the Additional /Joint/Deputy /Assistant Commissioner of Income Tax, National Faceless Assessment Centre, Delhi for the assessment year 2018-19 u/s. 143(3) r.w.s.264 r.w.s.144B of the Income Tax Act, 1961 (hereinafter ‘the Act’), vide order

Balaram Janu Bhoir, Mumbai vs. Income Tax Officer Ward, 3(1), Kalyan

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

ITA 4987/MUM/2024[2013-14]Status: DisposedITAT Mumbai09 Jan 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhribalaram Janu Bhoir V/S. Ito, Ward, 3(1), Kalyan बनाम Bhoir Chawl, Bhoir Sadan, 2Nd Floor, Rani Mansion, Retibunder Cross Road, Murbad Rod, Kalyan, Thakurli (W), Dist. Thane-421301 Dist. Thane-421202 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Arrpb3139P Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri V. G. GindeFor Respondent: Ms. Monika H. Pandep
Section 142(1)Section 144Section 144BSection 147Section 148Section 151ASection 2(47)Section 250

read with Section 144 read with Section 144B of the Income-tax Act, dated 13.09.2021, passed by the Faceless Assessing Officer ('FAO') of National Faceless Assessment Centre, is bad in law for lack of jurisdiction u/s P a g e | 2 A.Y. 2013-14 Balaram Janu Bhoir 144B

Nilesh Ratnakar Deshpande, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-6(3)(1), Bengaluru

ITA 1382/BANG/2024[2011-12]Status: DisposedITAT Bangalore08 Jan 2025AY 2011-12

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri G. Venkatesh, A.R
Section 147Section 148Section 234BSection 250Section 69A

Assessment Year 2011-12 came to be passed by the learned Commissioner of Income Tax (Appeals), National Faceless Assessment Centre, Delhi on 25.10.2021. 2. The brief facts leading to the filing of the present appeal are set out in the accompanying memorandum of appeal which may kindly be read ... against the order dated 25.10.2021 passed under section 250 of the Income Tax Act, 1961 by the learned Commissioner of Income Tax (Appeals), National Faceless Assessment Centre, Delhi. I am conversant with the facts of the present case. I am competent to swear to this affidavit. 2. I state that

Shree Swaminarayan Mandir Trust, Rampar vs. The ITO, Exemption Ward - 1, Rajkot

In the result, appeal filed by the assessee is allowed for statistical purpose, in above terms

ITA 340/RJT/2024[2020-21]Status: DisposedITAT Rajkot06 Jan 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.340/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2020-21)

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR
Section 10Section 11Section 12ASection 142(1)Section 143(3)Section 69A

engaged in the activity to run and maintain temple and Jivdaya activities. The assessee`s case was selected for complete scrutiny, under National Faceless Assessment Centre (NFAC). The reason for compulsory scrutiny with rational and underlying information was the registration of the trust u/s 12A was cancelled and despite that

Qubix Business Park Private Limited, Pune vs. Deputy Commissioner of Income Tax, Circle-8, Pune

In the result, Ground No.2 of the assessee is allowed for statistical purpose

ITA 1994/PUN/2024[2020-21]Status: DisposedITAT Pune06 Jan 2025AY 2020-21

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 115JSection 143(3)Section 144BSection 144C(13)Section 144C(5)Section 80

appeal : “1. Final assessment order is against the principles of natural justice and accordingly bad in law and liable to be quashed The National Faceless Assessment Centre (‘NFAC’) / Deputy Commissioner of Income Tax, Circle 8, Pune (‘Ld.AO’), has erred in law in passing the final assessment order under section

Bihar Medical Services and Infrastructure Corporation Limited, Patna vs. DCIT, Circle-1, Patna

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

ITA 363/PAT/2023[2013-14]Status: DisposedITAT Patna06 Jan 2025AY 2013-14

Bench: the Assessing Officer to the notices issued by him. It is seen that even before the Ld. CIT(A), the assessee did not make any worthwhile presentation except that written submissions were filed in which it was mentioned that compliance could not be made before the Ld. Assessing Officer because a number of staff were suffering from COVID and hence were not alert enough to make proper representation before the Revenue Authorities. However, going by the fact that even before the Ld. CIT(A) ther

Section 147Section 151Section 250Section 271

Bihar Medical Services and Infrastructure Corporation Limited, 4th Floor, BSBCCL, Shastri Nagar, Patna - 800023 [PAN: AAECB3969N] .....................…...…………….... Appellant vs. Additional/Joint Commissioner of Income Tax, National Faceless Assessment Centre, Delhi ...........…..…..................... Respondent Appearances by: Assessee represented by : None Department represented by : Ashok Kumar, CIT Date of concluding the hearing : 31.12.2024 Date of pronouncing ... Copy of the order forwarded to: 1. Bihar Medical Services and Infrastructure Corporation Limited 2. Additional/Joint Commissioner of Income Tax, National Faceless Assessment Centre, Delhi 3. 3. CIT(A)- 4. CIT- 5. CIT(DR) //// By order

Bihar Medical Services and Infrastructure Corporation Limited, Patna vs. DCIT, Circle-1, Patna

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

ITA 362/PAT/2023[2013-14]Status: DisposedITAT Patna06 Jan 2025AY 2013-14

Bench: the Assessing Officer to the notices issued by him. It is seen that even before the Ld. CIT(A), the assessee did not make any worthwhile presentation except that written submissions were filed in which it was mentioned that compliance could not be made before the Ld. Assessing Officer because a number of staff were suffering from COVID and hence were not alert enough to make proper representation before the Revenue Authorities. However, going by the fact that even before the Ld. CIT(A) ther

Section 147Section 151Section 250Section 271

Bihar Medical Services and Infrastructure Corporation Limited, 4th Floor, BSBCCL, Shastri Nagar, Patna - 800023 [PAN: AAECB3969N] .....................…...…………….... Appellant vs. Additional/Joint Commissioner of Income Tax, National Faceless Assessment Centre, Delhi ...........…..…..................... Respondent Appearances by: Assessee represented by : None Department represented by : Ashok Kumar, CIT Date of concluding the hearing : 31.12.2024 Date of pronouncing ... Copy of the order forwarded to: 1. Bihar Medical Services and Infrastructure Corporation Limited 2. Additional/Joint Commissioner of Income Tax, National Faceless Assessment Centre, Delhi 3. 3. CIT(A)- 4. CIT- 5. CIT(DR) //// By order

Arvind Shashank HUF, Ahmedabad vs. The Income Tax Officer, Ward-1(2)(1), Ahmedabad

ITA 460/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad03 Jan 2025AY 2013-14

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

Section 143(2)Section 143(3)Section 144BSection 147Section 148Section 151Section 210Section 234ASection 271(1)Section 271F

erred in law while not issuing of Notice u/s.148 of the I.T. Act, 1961 and therefore assessment order passed by National Faceless Assessment Centre, Delhi making heavy addition u/s.69A r.w.s.115BBEof Rs.5,97,074/- is bad in law, illegal and void. 04. That the Ld. CIT(A) has breach the basic

The Venginissery Service Co-Operative Bank Ltd, Thrissur vs. Income Tax Officer, Ward-2(1), Thrissur

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

ITA 443/COCH/2024[2018-2019]Status: DisposedITAT Cochin03 Jan 2025AY 2018-2019

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Vipin K., CAFor Respondent: Shri Sanjit Kumar Das, CIT(DR)(ITAT)
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

passed u/s 143(3) of the Income-tax Act, 1961 (the Act) dated 15.4.2021 by the ITA Nos.443 & 444/COCH/2024 Page 2 of 8 National Faceless Assessment Centre, Delhi (NaFAC) [ld. AO] was partly allowed. 2. The assessee is before us raising the following grounds of appeal wherein it is contended

Uber India Systems Private Limited (As Successor to Uber India Research and Development Private Limited), Hyderabad vs. DCIT., Circle-8(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 581/HYD/2022[2018-19]Status: DisposedITAT Hyderabad30 Dec 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Jehangir D MistriFor Respondent: : Ms. M.Narmada, CIT-DR
Section 144B(1)Section 144C(13)Section 92D

Total Income 1. On the facts and in circumstances of the case and in law, the learned National Faceless Assessment Centre ('NFAC') / Assessing Officer ('AO') / Transfer Pricing Officer ('TPO') erred, and the Hon'ble Dispute Resolution Panel ('DRP') further erred in making an addition

Atiq Ahmed, Hapur vs. ITO, Ward-2(3)(4), Hapur

In the result, both the appeals of the assessee are allowed

ITA 3676/DEL/2024[2014-15]Status: DisposedITAT Delhi27 Dec 2024AY 2014-15

Bench: Shri Mahavir Singh, Hon’Ble & Shri S Rifaur Rahmanआ.अ.सं/.I.T.A Nos.3675 & 3676/Del/2024 िनधा"रणवष"/Assessment Years: 2013-14& 2014-15 बनाम Atiq Ahmed Income Tax Officer, House No.333, Bhamda Patti, Vs. Ward-2(3)(4), Pattharwalakaun, Aaykarbhawan, Hapur, Uttar Pradesh. Teachers Colony, Bulandshahr, Uttar Pradesh. Pan No. Aifpa8796G अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 40A(3)

Commissioner of Income Tax (Appeals)-NFAC, Delhi in Appeal Nos. NFAC/2012-13/10127954 and NFAC/2013-14/10147813 vide order of even dated 19.06.2024. Assessments were framed by National Faceless Assessment Centre (NFAC), Delhi for the assessment years 2013-14 and 2014-15 u/s 147 r.w.s. 144B of the 1 I.T.A. Nos. 3675 & 3676/Del/2024 Income

Atiq Ahmed, Hapur vs. ITO, Ward-2(3)(4), Hapur

In the result, both the appeals of the assessee are allowed

ITA 3675/DEL/2024[2013-14]Status: DisposedITAT Delhi27 Dec 2024AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri S Rifaur Rahmanआ.अ.सं/.I.T.A Nos.3675 & 3676/Del/2024 िनधा"रणवष"/Assessment Years: 2013-14& 2014-15 बनाम Atiq Ahmed Income Tax Officer, House No.333, Bhamda Patti, Vs. Ward-2(3)(4), Pattharwalakaun, Aaykarbhawan, Hapur, Uttar Pradesh. Teachers Colony, Bulandshahr, Uttar Pradesh. Pan No. Aifpa8796G अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 40A(3)

Commissioner of Income Tax (Appeals)-NFAC, Delhi in Appeal Nos. NFAC/2012-13/10127954 and NFAC/2013-14/10147813 vide order of even dated 19.06.2024. Assessments were framed by National Faceless Assessment Centre (NFAC), Delhi for the assessment years 2013-14 and 2014-15 u/s 147 r.w.s. 144B of the 1 I.T.A. Nos. 3675 & 3676/Del/2024 Income

Pradip Manilal Kanakia, Bangalore vs. Deputy Commissioner of Income Tax (Mum-C-(174)(1)), Mumbai

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

ITA 5499/MUM/2024[2020-21]Status: DisposedITAT Mumbai24 Dec 2024AY 2020-21

Bench: Shri.B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Kirti SanghviFor Respondent: Shri Ram Krishn Kedia (SR DR)
Section 143(3)Section 144BSection 250Section 56(2)(vii)Section 56(2)(x)

brevity the “Act”), date of order 09/09/2024 for Assessment year 2018-19. The impugned order was emanated from the order of the National Faceless Assessment Centre, Delhi (for 2 ITA5761/Mum/2023 Amar Anil Turathia, Mumbai brevity the “Ld. AO”)order passed under section 143(3) read with section 144B

Amar Anil Turakhia, Mumbai vs. Ward 24(1)(1), Piramal Chambers

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

ITA 5761/MUM/2024[2018-19]Status: DisposedITAT Mumbai20 Dec 2024AY 2018-19

Bench: Shri.B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Kirti SanghviFor Respondent: Shri Ram Krishn Kedia (SR DR)
Section 143(3)Section 144BSection 250Section 56(2)(vii)Section 56(2)(x)

brevity the “Act”), date of order 09/09/2024 for Assessment year 2018-19. The impugned order was emanated from the order of the National Faceless Assessment Centre, Delhi (for 2 ITA5761/Mum/2023 Amar Anil Turathia, Mumbai brevity the “Ld. AO”)order passed under section 143(3) read with section 144B

ACIT, Mumbai vs. Celerity Power, Mumbai

Appeal is allowed

ITA 2302/MUM/2024[2012-13]Status: DisposedITAT Mumbai20 Dec 2024AY 2012-13

Bench: Shri Om Prakash Kantand

For Appellant: Mr. Nitesh JoshiFor Respondent: Mr. Virabhadra S. Mahajan, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 250Section 56Section 80

ground raised by the Revenue.” We find that in another decision the coordinate bench of the Tribunal in Satia Industries Ltd. vs. National Faceless Assessment Centre, reported in [2023] 151 taxmann.com 358 (Amritsar - Trib.) held that income earned from the sale of Renewable Energy Certificates (REC)/carbon credits

M/S Celerity Power, Mumbai vs. ACIT, 19(1), Mumbai

In the result, the appeal by the assessee is allowed

ITA 2234/MUM/2024[2012-13]Status: DisposedITAT Mumbai20 Dec 2024AY 2012-13

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

Section 142(1)Section 143(2)Section 250Section 56Section 80

ground raised by the Revenue." - 19. We find that in another decision the coordinate bench of the Tribunal in Satia Industries Ltd. vs. National Faceless Assessment Centre, reported in [2023] 151 taxmann.com 358 (Amritsar - Trib.) held that income earned from the sale of Renewable Energy Certificates (REC)/carbon credits

Pawan Kumar HUF, Dayanand Nagar vs. Principal Commissioner Income Tax, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 2679/DEL/2024[2015-16]Status: DisposedITAT Delhi20 Dec 2024AY 2015-16

Bench: BEFORESHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ANDSHRI SUDHIR KUMAR (Judicial Member)

Section 10(38)Section 142(1)Section 144BSection 147Section 147oSection 148Section 263

sale consideration of Rs.47,50,917 and the claim of exemption under Section 10(38) of the Act was done. Accordingly, National Faceless Assessment Centre (NFAC) passed the assessment order under Section 147 r.w.s. 144 read with section 144B on 21,03,2022 on a total income Nil at returned ... arranged bogus LTCG to various beneficiaries. (ii) During the course of reassessment proceedings, no proper enquiry or verification has been made by the National Faceless Assessment Centre, Delhi and the assessment has also been completed u/s 147 r.w.s. 144 read with section 144B of the Act vide order dated

Ims Health Analytics Services Private Limited, Bangalore vs. Income Tax Officer, Ward-3(1)(1), Bangalore

ITA 300/BANG/2022[2017-18]Status: DisposedITAT Bangalore18 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyit(Tp)A No.300/Bang/2022

For Appellant: Shri Ajit Tolani & Sri Darpan Kriplani, CAFor Respondent: Shri A Sreenivasa Rao, CIT (DR)

Pronouncement : 18.12.2024 ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by the National Faceless Assessment Centre (NFAC), Delhi, dated 22/02/2022 in ITA No. ITBA/AST/S/143(3)/2021-22/1039978192(1) for the assessment year 2017-18. 2. At the outset

Nefab India Private Limited, Pune vs. DCIT, Circle-3(1), Gurgaon

ITA 509/DEL/2022[2017-18]Status: DisposedITAT Delhi18 Dec 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2017-18 Nefab India Pvt. Ltd., Vs Dcit, Gate No.519 1/4/8, Circle 3(1), 30 Km. Milestone, Gurgaon. Near Kalubai Mandir, Golden Quadrilateral Nh-4, Pune, Maharashtra – 412213. Pan : Aaccn1599G

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Shri Zafarul Haque Tanveer, CIT-DR
Section 143(3)

Date of Pronouncement : .12.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 25.01.2022 of the National Faceless Assessment Centre, Delhi (hereinafter referred to as the Ld. AO) passed u/s 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income