“national faceless assessment centre”

First Abu Dhabi Bank Pjsc, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation)-Circle 2(3)(1), Mumbai

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

Bench: Shri Amit Shukla & Shri Amarjit Singhfirst Abu Dhabi Bank Vs. Deputy Commissioner Of Pjsc, Unit No.1101 & Income-Tax (It), Circle 1201 Platina Building, C- 2(3)(1), Room No. 1614, 59, G Block, Bandra Kurla 16Th Floor, Air India Complex, Bandra East, Building, Nariman Point, Mumbai – 400051 Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaecn2845F Appellant .. Respondent Appellant By : Madhur Agarwal Respondent By : Anil Sant Date Of Hearing 07.02.2024 Date Of Pronouncement 27.02.2024 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Deputy Commissioner Of Income Tax, International Taxation, Circle 2(3)(1), Mumbai-2, Dated 20.07.2023 For A.Y. 2020-21. The Assessee Has Raised The Following Grounds Before Us: 1. Ground No. 1: The Learned Ao Has, On The Facts & Circumstances Of The Case & In Law, Erred In Initiating & Completing Assessment Proceedings Under Section 143(3) Of The Act Without Issuing A Valid Notice Under Section 143(2) Of The Act Ie, The Notice Under Section 143(2) Of The Act Dated 29 June 2021 For Initiating Assessment Was Issued By National Faceless Assessment Centre (Nafac) Instead Of Being Issued By The Learned Ao (I.E Jurisdictional Assessing Officer) 2. Ground No. 2:

notice under section 143(2) of the Act dated 29 June 2021 for initiating assessment was issued by National Faceless Assessment Centre (NaFAC) instead of being issued by the learned AO (i.e Jurisdictional Assessing Officer) 2. Ground No. 2: P a g e | 2 First Abu Dhabi Bank Vs. DCIT

Js Capital Llc, Mumbai vs. ACIT (International Taxation) Circle 3 (1) (1), Mumbai

In the result, the appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Amarjit Singhassessment Year: 2020-21 M/S. Js Capital Llc, Acit (International C/O Vasa Chauhan & Taxation) Associates, Circle-3(1)(1), Off. No.41, 3Rd Floor, Room No.1605, Vs. 16Th Floor, Hi Life Premises, P.M. Road, Air India Building, Santacruz West, Nariman Point, Mumbai – 400 054 Mumbai – 400 021 Pan: Aaecj2857M (Appellant) (Respondent) Present For: Assessee By : Ms. Hirali Desai, A.R. Shri Dhanesh Bafna, A.R. Shri Nirmal Hardik, A.R. Revenue By : Shri Anil Sant, D.R. Date Of Hearing : 07 . 02 . 2024 Date Of Pronouncement : 26 . 02 . 2024 O R D E R Per : Amarjit Singh: This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Acit, International Tax, Circle- 3(1)(1), Mumbai Dated 26.07.2023 For A.Y. 2020-21. The Assessee Has Raised The Following Grounds Before Us: “1. On The Facts & In The Circumstances Of The Case & In Law, The [Final Assessment] Order [Dated 26 July 2023] Passed By The Assistant Commissioner Of Income-Tax - International Tax Circle 3(1)(1) Mumbai

case and in law, the notice under section 143(2) of the Act issued by the Assistant Commissioner of Income Tax, National Faceless Assessment Centre - 1(1)(2). Delhi ['NaFAC'] is without jurisdiction and consequently, all proceedings consequent to the aforesaid notice under section

Guhagar Taluka Kunbi Sahakari Patpedhi Ltd, Mumbai vs. ITO Ward 22 (1) (1), Mumbai

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

facts and in the circumstances of the case and in law, the Additional/Joint/Deputy/Assistant Commissioner of Income Tax /Income-tax Officer, National Faceless Assessment Centre, Delhi. The AO erred making additions made u/s 56(2)(x)(b)(B) of the Act amounting to Rs. 60,19,506/-. b. On the facts

Bhagwan Shree Shankeshwar Parshawanath Jain Derasar Trust, Thane vs. Addl/Jt/Dy/ACIT/ITO, Nfass.C, Delhi

In the result, the appeal of the assessee is dismissed

Bench: Shri Kuldip Singh & Shri Gagan Goyalbhagwan Shree Shankeshwar Parshavanath Jain Derasar Trust Ground Floor, Ratnadeep Building C.H.S. Ltd. 60 Feet Road, Bhayandar (W), Thane, Maharashtra-401 101 Pan: Aabtb1564D ...... Appellant Vs. Acit/Jcit/Dcit/Ito/Nfac Delhi ..... Respondent

Delhi [CIT(A)] erred on facts and in law in confirming the order passed by the Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre, Delhi (AO) u / s 270A levying a penalty of Rs. 4,76,200/- on the appellant. 2) The learned

Sayaji Foods Private Limited, Mumbai vs. Circle 15(3)(2), Mumbai

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

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

Part, TTC Industrial Area ……………. Appellant MIDC, Rebale, Navi Mumbai 400 701 PAN – AAFCB9987P v/s Addl./Jt./Dy./Asstt./CIT/ITO ……………. Respondent National Faceless Assessment Centre, Delhi Assessee by : Shri Rahul Hakani Revenue by : Smt. Manoj Kumar Singh Date of Hearing – 15/02/2024 Date of Order – 20/02/2024

M/S Sai Granite Exporters & Developers Private Limited, Mumbai vs. National Faceless Assessement Centre, Delhi, Mumbai

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

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14

PRAKASH KANT, AM This appeal by the assessee is directed against order dated 01.08.2023 passed by the Ld. Commissioner of Income Tax(Appeals)-National Faceless Assessment Centre, Delhi[ In short the Ld CIT(A)] for assessment year 2013-14, raising following grounds:- 1 On the facts and circumstances

M/S. Rdc Ventures, Mumbai vs. PCIT-27, Mumbai

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

Bench: Shri Vikas Awasthy & Shri Amarjit Singhm/S Rdc Ventures Vs. Principal Commissioner Office No.-110 Of Income Tax-27 Ridhhisidhhi Premises Room No. 401, 4 Th Floor, Society, Near Sahakar Tower No. 6, Vashi Talkies Tilak Nagar, Railway Station, Chembur (West) Mumbai- Commercial Complex, 400089 Vashi, Navi Mumbai -400703 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aakfr0914Q Appellant .. Respondent Appellant By : Dhran Gandhi Respondent By : Sanyogita Nagpal Date Of Hearing 29.11.2023 Date Of Pronouncement 09.02.2024

Pr.CIT-27 relevant extract of the clause xxxi of sub-section (1) of Sec. 144AB of the Act is reproduced as under:- “the National Faceless Assessment Centre shall, after completion of assessment, transfer all the electronic records of the case to the Assessing Officer having jurisdiction over the said case

Lakshmi Mendalu Narayan Rao Naidu, Mumbai vs. National Faceless Assessment Centre (NFAC), Delhi

In the result, all the three appeals of the assessee are treated as allowed

Bench: Shri B R Baskaran, Am & Ms. Kavitha Rajagopal, Jm

KAVITHA RAJAGOPAL, JM ITA Nos. 3100, 3101 & 3102/Mum/2023 (Assessment Years: 2013-14, 2012-13 & 2011-12) Lakshmi Mendalu Narayan Rao Naidu National Faceless Assessment Centre 302, Andheri New Link Road Extn, Delhi Ekdant CHS, Oshiwara Jogeshwari (W), Vs. Mumbai – 400 102 PAN/GIR No. AFWPN 4674 G (Assessee) (Respondent) : Assessee