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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

Chemox Exports Imports Pvt Ltd, Mumbai vs. Income Tax Department, Assessment Unit, Delhi

ITA 3954/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Oct 2024AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Bleι.Τ.Α. No. 3954/Mum/2024

For Appellant: Ms. Jigna Jain, A/RFor Respondent: Shri Krishna Kumar, Sr. D/R
Section 147Section 148Section 148ASection 250

reassessment proceedings, the reference to 'random allocation' has correctly been made as random allocation of cases to the Assessment Units by the National Faceless Assessment Centre. When random allocation is with reference to officer for reassessment then the same would equally apply for issuance of notice under section

M/S Royal Touch Fablon Pvt. Ltd., Kolkata vs. DCIT, Cir. 4(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 333/KOL/2024[2015-16]Status: DisposedITAT Kolkata15 Oct 2024AY 2015-16

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 115BSection 139(1)Section 142(1)Section 143(1)Section 143(2)Section 144BSection 147Section 148Section 68

passed u/s. 147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) by Assessing Officer, Income Tax Department, National Faceless Assessment Centre, Delhi dated 27.03.2022. 2. The issue raised in ground nos. 1 and 2 is against the initiation of reassessment proceeding without fulfilling

Nabiul Industrial Metal Pvt. Ltd., Paschim Medinipur vs. I.T.O., Ward - 39(2), Midnapore, Paschim Medinipur

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

ITA 1328/KOL/2024[2017-2018]Status: DisposedITAT Kolkata15 Oct 2024AY 2017-2018

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 142(1)Section 147Section 151ASection 250Section 68

course of hearing, took an additional ground being the legal ground and he pressed only legal ground which are as follows: “That the National Faceless Assessment Centre erred in having assumed jurisdiction u/s 151A r.w.s 144B of the Act from 29.11.2021 when they were not empowered under any notification about

Mangalore Chemicals & Fertilizers Ltd., Bangalore vs. Assistant Commissioner of Income Tax, Circle-4(1)(2), Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 1209/BANG/2024[2013-14]Status: DisposedITAT Bangalore15 Oct 2024AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2013-14

For Appellant: Sri H.V. Gowthama, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 143(1)Section 143(3)Section 148Section 250Section 37

dated 14.03.2020. In response to the same, the assessee vide letter dated 09.11.2020 filed its submissions. This appeal was later assigned to the National Faceless Assessment Centre on 20.11.2020. The assessee was given opportunities of being heard vide notices dated 24.12.2020& 24.01.2023. In response to the same, the assessee vide

Rail Vikas Nigam Limited, New Delhi vs. Commissioner of Income Tax (Appeals), Delhi

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

ITA 1482/DEL/2024[2021-2022]Status: DisposedITAT Delhi09 Oct 2024AY 2021-2022

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)

For Appellant: Shri Ajinka Gunjan Mishra, AdvocateFor Respondent: Shri P.N. Barnwal, CIT DR
Section 142Section 142(1)Section 143Section 143(1)Section 143(2)Section 143(3)Section 194CSection 37

that Section 144B of the IT Act mandatorily provides for the issuance of a show cause notice and draft assessment order by the National Faceless Assessment Centre before issuing a final assessment order. 9. The Appellant craves leave to add to and/or amend and/or delete and/or modify and/or alter ... Reliance in this regard is placed on the following judgments: Pooja Singla Builders & Engineers (P) Ltd. v. National • Faceless Assessment Centre [2022] 440 ITR 413 (Del) (page 42, SI. No. 7 of the paper book) • Sribasta Kumar Swain v. Union of India, [2022] 440 ITR 545 (Ori.) (page

Shri Ram Co.Op. Credit Society Limited, Dahod vs. The ACIT., Panchmahal Circle, Godhra

The appeal of the assessee is allowed

ITA 1412/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad08 Oct 2024AY 2017-18

Bench: Dr. Brr Kumarasstt.Year : 2017-18 Shri Ram Co-Op Credit Society Ltd. Acit, Panchmahal 0, Chakaliya Road Vs Circle Dahod. Godhra. Pan : Aagas 4007 A (Applicant) (Responent) : Assessee By Ms.Urvashi Shodhan, Ar Revenue By : Shri Ravindra, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 08/10/2024 घोषणा क" तारीख /Date Of Pronouncement: 08/10/2024 आदेश आदेश/O R D E R आदेश आदेश

For Respondent: Shri Ravindra, SR.DR
Section 250Section 270Section 270ASection 270A(9)Section 80PSection 9

issue, I am guided by the decision of the Hon’ble Delhi High Court in the case of Prem Brothers Infrastructure LLP Vs. National Faceless Assessment Centre, (2022) 142 taxmann.com 38 (Delhi), and the following decisions of the Co-ordinate Bench of the ITAT: i) Alrameez Construction P.Ltd. Vs. CIT/NFAC

Mr Shashikant Yashwant Chaudhari, Jalgaon vs. Assessing Officer, Assessment Unit, Income Tax Department, Jalgaon

The appeal is PARTLY ALLOWED FOR STATISTICAL PURPOSES

ITA 1363/PUN/2024[2020-21]Status: DisposedITAT Pune01 Oct 2024AY 2020-21

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2020-21 Shashikant Yashwant Chaudhari, Block-8, Behind Gurudatta Mandir, Jijau Nagar, Nr. Wagh Nagar, Jalgaon-425001 Pan: Ahopc8437E . . . . . . . Appellant

For Appellant: None for AssesseeFor Respondent: Mr Arvind Desai [‘Ld. DR’]
Section 142(1)Section 143(2)Section 143(3)Section 250

from now] which in turn arisen out of order of assessment passed u/s 143(3) r.w.s. 144B of the Act by the National Faceless Assessment Centre, Delhi [‘Ld. AO’ from now] for assessment year 2020-21 [‘AY’ from now]; ITAT-Pune Page 1 of 6 Shashikant Yashwant Chaudhari

Assistant Commissioner of Income Tax, Kolhpaur vs. Rbl Bank Ltd, Kolhapur

In the result, the appeal of the Revenue is dismissed

ITA 657/PUN/2024[2014-15]Status: DisposedITAT Pune30 Sept 2024AY 2014-15

Bench: SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE (Accountant Member)

Section 139(1)Section 143(2)Section 250Section 271Section 271(1)(c)

page 94 to 95 of the paperbook) 17. Due to the dismissal of the appeal of the assessee for A.Y. 2014- 15, the National Faceless Assessment Centre (NFAC) issued a notice on 10.06.2021 to show cause why the penalty under section 271(l)(c) should not be imposed

Agamani Vanijya Pvt. Ltd., Raipur vs. National Faceless Assessment Centre, Delhi

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

ITA 365/KOL/2024[2013-14]Status: DisposedITAT Kolkata27 Sept 2024AY 2013-14

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No.365/Kol/2024 Assessment Year: 2013-14 Agamani Vanijya Pvt. Ltd. ………. Appellant Vandana Auto Rmakund, G.E. Road, Chhattisgarh-492001. (Pan: Aagca6022P) Vs. Assessing Officer ………… Respondent National Faceless Assessment Centre, Delhi. Appearances By: Shri Abhisek Bansal, Ar Appeared For Appellant. Shri Pradip Kumar Biswas, Addl. Cit Appeared For Respondent. Date Of Concluding The Hearing : 28.08.2024 Date Of Pronouncing The Order : 27.09.2024 Order Per Dr. Manish Borad: This Appeal Filed At The Instance Of The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2013-14 Is Directed Against The Order Passed U/S 250 Of The Income Tax Act, 1961 In Short The “Act”) By Ld. Commissioner Of Income-Tax, (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated 29.12.2023 Arising Out Of The Assessment Order

Section 143(3)Section 147Section 250Section 68

No.365/KOL/2024 Assessment Year: 2013-14 Agamani Vanijya Pvt. Ltd. ………. Appellant Vandana Auto Rmakund, G.E. Road, Chhattisgarh-492001. (PAN: AAGCA6022P) Vs. Assessing Officer ………… Respondent National Faceless Assessment Centre, Delhi. Appearances by: Shri Abhisek Bansal, AR appeared for Appellant. Shri Pradip Kumar Biswas, Addl. CIT appeared for Respondent. Date of concluding ... assessment order I.T.A. No. 365/Kol/2024 Agamani Vanijya Pvt. Ltd., AY : 2013-14 framed u/s. 147 r.w.s. 144B of the Act by Assessing Officer, National Faceless Assessment Centre, Delhi dated 19.09.2021. 2. Grounds of appeal raised by the assessee read as under: “1. For that the assessment order passed

Sunil J. Jagtap, Income Tax Officer(Exemptions)-1(2), Mumbai vs. Centre for the Study of Social Change, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3941/MUM/2024[2015-16]Status: DisposedITAT Mumbai25 Sept 2024AY 2015-16

Bench: SHRI B R BASKARAN, ACCOUNTANT MEMBER, SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 11Section 12ASection 13(3)Section 14Section 143(3)Section 250Section 263

order is awaited as on date. In response to the order of the learned CIT(Exemptions)- Mumbai, the learned CIT(A), National Faceless Assessment Centre, issued notices to the assessee from time to time that were duly responded to. During the course of the assessment proceeding, a show cause notice ... which the assessee filed a very detailed submission in response. At the outset, it was pointed out to the learned CIT(A), National Faceless Assessment Centre that the proposed additions of Rs. 18,61,409/- and 4,80,00,000/- were exceeding the jurisdiction as the said issues were

Sunil J. Jagtap, Income Tax Officer (Exemptions)-1(2), Mumbai vs. Centre for the Study of Social Change, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3940/MUM/2024[2016-17]Status: DisposedITAT Mumbai25 Sept 2024AY 2016-17
Section 11Section 12ASection 13(3)Section 14Section 143(3)Section 250Section 263

order is awaited as on date. In response to the order of the learned CIT(Exemptions)- Mumbai, the learned CIT(A), National Faceless Assessment Centre, issued notices to the assessee from time to time that were duly responded to. During the course of the assessment proceeding, a show cause notice ... which the assessee filed a very detailed submission in response. At the outset, it was pointed out to the learned CIT(A), National Faceless Assessment Centre that the proposed additions of Rs. 18,61,409/- and 4,80,00,000/- were exceeding the jurisdiction as the said issues were

Anju Chirania, Mumbai vs. The Income Tax Officer, Ward - 4(1)(3), Mumbai

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

ITA 3158/MUM/2024[2015-16]Status: DisposedITAT Mumbai25 Sept 2024AY 2015-16

Bench: Shri Pavan Kumar Gadale, Judicialmember & Shri Girish Agrawalanju Chirania, Vs. Ito, Ward –4(1)(3), 301, Sona Chambers, Room No. 637, 507/509, Jss Road, Aayakar Bhavan, Chira Bazar, Marine Lines, M.K.Road, Mumbai – 400 002. Mumbai-400020. Pan/Gir No. Afcpc9073Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 133(6)Section 147Section 148Section 69A

taxmann.com 172 (Mumbai). i. Decision of Hon'ble Hon'ble ITAT, Mumbai in the case of M/s Aadesh Commodities P Limited vs National Faceless Assessment Centre, Delhi for AY 2015-16 on 24.04.2024 in ITA No. 4035/Mum/2023. j. Decision of Hon'ble Hon'ble ITAT, Mumbai in the case

Subrata Das, Kolkata vs. I.T.O., Ward - 44(2), Kolkata

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

ITA 1462/KOL/2024[2018-2019]Status: DisposedITAT Kolkata23 Sept 2024AY 2018-2019

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.1462/Kol/2024 Assessment Year: 2018-19 Subrata Das………………..…….…....…………….......…....………....Appellant P-347, Cit Road, Scheme Vim Kankurgachi, Kolkata – 700054. [Pan: Acxpd9375L] Vs. Ito, Ward-44(2), Kolkata.......................................................…..…..... Respondent Appearances By: Shri Amit Agarwal, Advocate, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 23, 2024 Date Of Pronouncing The Order : September 23, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 24.06.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That The Learned National Faceless Appeal Centre, Delhi Erred In Passing Ex-Parte Order Dated 24Th June, 2024 Under Section 250 Of The Income Tax Act, 1961 Dismissing The Appeal Of The Appellant In-Liminie Without Dealing With The Merits Of The Case & By Not Passing Speaking Order On The Grounds Of Appeal Raised By The Appellant Assessee Against The Impugned Assessment Order Dated 30.03.2021 Passed By The Ld. National Faceless Assessment Centre, Delhi (The Assessing Officer) Under Section 143(3) Of The Income Tax Act, 1961, In The Case Of The Assessee For The Assessment Year 2018-19. I.T.A. No.1462/Kol/2024 Assessment Year: 2018-19 Subrata Das

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

speaking order on the grounds of appeal raised by the Appellant Assessee against the impugned assessment order dated 30.03.2021 passed by the Ld. National Faceless Assessment Centre, Delhi (the Assessing Officer) under section 143(3) of the Income Tax Act, 1961, in the case of the Assessee for the Assessment

Muhammad Taufiq Abubakr Navlakhiya, Mumbai vs. Assessing Officer, ACIT, Cir-24(1), Mumbai

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

ITA 4109/MUM/2023[2010-11]Status: DisposedITAT Mumbai17 Sept 2024AY 2010-11

Bench: Ms. Kavitha Rajagopal, Jm & Shri Girish Agrawal, Am Muhammad Taufiq Abubakr Assessing Officer, Acit Navlakhiya Circle-24(1) Room No. 617, Piramal Chamber, Room No. 617, Piramal Chamber, Vs. Morarji Mill Compound, Lalbaug, Morarji Mill Compound, Lalbaugh, Parel, Mumbai-400 012 Parel, Mumbai-400 012 Pan/Gir No.Acqpn 5792 A (Assessee) : (Respondent) Assessee By : Shri Sanjay Parikh Respondent By : Smt. Mahita Nair Date Of Hearing : 20.06.2024 Date Of Pronouncement : 17.09.2024

For Appellant: Shri Sanjay ParikhFor Respondent: Smt. Mahita Nair
Section 143(3)Section 148Section 250Section 271Section 271(1)Section 271(1)(c)

facts and in law in confirming the penalty of Rs. 6,96,551/- levied by the Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre, Delhi (AO) on the appellant u/s. 271(1)( c) of Rs. 6,96,551/- without discussing the case laws relied

Bakers Spices & Ingredients Private Limited, Coimbatore vs. DCIT, Corp Ward 1, Coimbatore

ITA 882/CHNY/2024[2016-17]Status: DisposedITAT Chennai12 Sept 2024AY 2016-17

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwal

For Appellant: Shri S.Sridhar, AdvocateFor Respondent: Ms. R.Anita, Addl. CIT
Section 139(1)Section 143(1)Section 147Section 148Section 148A

This appeal by the assessee is arising out of order No. ITBA/NFAC/S/250/2023-24/1060875538(1) dated 13.02.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Assessment Centre, Delhi. The assessment was framed by the Deputy Commissioner of Income Tax, National Faceless Assessment Centre (NFAC), Delhi, for the assessment year ... hereinafter the ‘Act’) vide order dated 26.03.2022. 2. The first issue in this appeal of the assessee is as regards to CIT(A), National Faceless Assessment Centre (NFAC) confirming action of the Assessing Officer in assuming jurisdiction u/s.147 r.w.s. 148 of the Act, as notice issued u/s.148 was time barred

Tushar Ramnath Shetty, Andheri East vs. The Imcome Tax Officer, Ward-23(3)(1), Mumbai, Piramal Chambers

In the result, the appeal by the assessee is allowed

ITA 3074/MUM/2024[2018-19]Status: DisposedITAT Mumbai12 Sept 2024AY 2018-19

Bench: Shri. Prashant Maharshi & Shri. Sandeep Singh Karhail

For Appellant: Shri Sanjay Parikh, CAFor Respondent: Shri Akhatar Hussain Ansari, Sr. DR
Section 142(1)Section 143Section 143(2)Section 143(3)Section 250Section 56(2)(x)

facts and in law in confirming the addition made by the Additional/Joint/Deputy/Assistant Commissioner of 1 Tushar Ramnath Shetty; A.Y.2018-19 Income/Income Tax Officer, National Faceless Assessment Centre, Delhi (AO) u/s. 56(2)(x) of Rs. 5,58,000/-. 2. The learned CIT(A) and the AO erred in not appreciating that

Ten Construction (India) Private Limited, Mumbai vs. PCIT-6, Mumbai

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

ITA 2318/MUM/2024[2018-19]Status: DisposedITAT Mumbai10 Sept 2024AY 2018-19

Bench: Shri Anikesh Banerjee & Shrigirish Agrawal

For Appellant: Shri R.B. PopatFor Respondent: Shri Biswanath Das - CIT SRDR
Section 143(3)Section 144BSection 263Section 263(1)

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRIGIRISH AGRAWAL, ACCOUNTANT

Divya Agrofood Product Private Limited, Kota Rajasthan vs. DCIT, ACIT, Central Circle-2, Kota, Kota Rajasthan

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

ITA 851/JPR/2024[2013-14]Status: DisposedITAT Jaipur09 Sept 2024AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri B.V. Maheshwari (C.A.)For Respondent: Shri A. S. Nehra (Addl. CIT) a
Section 143(3)Section 144BSection 147

from the order dated 17.03.2022 passed under section 147 read with section 144B of the Income Tax Act, [for short Act ] by the National Faceless Assessment Centre [ for short AO ]. 2 Divya Agrofood Product Pvt. Ltd. 2. The assessee has marched this appeal on the following grounds:- “1. That

Ebro India Pvt.Ltd., Delhi vs. ACIT Circle-7(1), Delhi

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 144BSection 144CSection 68

illegal, bad in law and liable to be quashed. 1.3. That the impugned assessment order [including draft order passed by National Faceless Assessment Centre (NF AC) under section 144C] having been passed without allowing personal hearing (either physically or virtually), in gross violation of mandatory provisions ... emphasis supplied)  Reliance is also placed on the decision of the Bombay High Court in the case of Shreeji Investment & Advisory Services v. National Faceless Assessment Centre: (2021) 323 CTR 505/ WP No.13235 of 2021. In that case, the Petitioner challenged in assessment order passed under section 143(3) r.w.s

DCIT-14.1.1, Mumbai vs. Amcor Flexibles India Pvt. Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3842/MUM/2024[2013-14]Status: DisposedITAT Mumbai06 Sept 2024AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 148ASection 250

Section 148 of the Act was also issued deeming it as a fit case for reassessment. 7. Subsequently, the Ld. AO from the National Faceless Assessment Centre issued a notice under section 142(1) of the Act dated 17 January 2023 seeking various detailsand also issued the notice under Section ... dated 19 April 2023. Thereafter, the Ld. AO from National Faceless Assessment Centre issued a show-cause notice on 02.05.2023 and 10.05.2023 asking the assessee to show cause as to why the depreciation on goodwill of Rs. 2,37,83,195 should not be disallowed. In response to the same