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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

Aman Exports International, Jaipur vs. DCIT Circle 1, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 147/JPR/2023[2012-13]Status: DisposedITAT Jaipur24 Aug 2023AY 2012-13

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

For Appellant: Sh. Manish Tatiwal (CA)For Respondent: Smt. Runi Pal (Addl. CIT) &
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 40A(3)

assessee has marched this appeal on the following grounds:- “1. The Assessment order passed by Assessing Officer and confirmed by learned CIT Appeals, National Faceless Assessment Centre is bad in law and void ab initio. 2. The learned Commissioner Appeals National Faceless Assessment Centre has erred in law as well ... being Unsecured Loan treated by learned assessing officer as Purchases made without any reason or basis. 3. The learned Commissioner Appeals National Faceless Assessment Centre has erred in law as well as in the facts by confirming disallowance of Rs. 101505 being pay,ent made to R. K. Jaiswal

Krystal Integrated Services Pvt Ltd, Mumbai vs. Income Tax Department, Mumbai

In the result, appeals filed by the assessee for A

ITA 1678/MUM/2023[2018-2019]Status: DisposedITAT Mumbai18 Aug 2023AY 2018-2019

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 143Section 143(1)Section 143(1)(iv)Section 2(24)Section 36Section 431

MEMBER) I.T.A. Nos.1677 & 1678/Mum/2023 (Assessment years 2017-18 & 2018-19) Krystal Integrated Services Pvt Ltd vs DCIT, CPC Bangalore Krystal House, Duncan Causeway National Faceless Assessment Centre, Road, Sion, Mumbai-400 022 Delhi PAN : AABCK5816C APPELLANT RESPONDENT Assessee represented by Shri Krunal Gaglani, CA Department represented by Shri Prakash Kishinchandani

Krystal Integrated Services Pvt Ltd, Mumbai vs. Income Tax Department, Mumbai

In the result, appeals filed by the assessee for A

ITA 1677/MUM/2023[2017-2018]Status: DisposedITAT Mumbai18 Aug 2023AY 2017-2018

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 143Section 143(1)Section 143(1)(iv)Section 2(24)Section 36Section 431

MEMBER) I.T.A. Nos.1677 & 1678/Mum/2023 (Assessment years 2017-18 & 2018-19) Krystal Integrated Services Pvt Ltd vs DCIT, CPC Bangalore Krystal House, Duncan Causeway National Faceless Assessment Centre, Road, Sion, Mumbai-400 022 Delhi PAN : AABCK5816C APPELLANT RESPONDENT Assessee represented by Shri Krunal Gaglani, CA Department represented by Shri Prakash Kishinchandani

Yesha Dhirajlal Thakrar, Rajkot vs. The DCIT, NFAC Delhi, Delhi

In the result, appeal of the assessee in ITA no

ITA 75/RJT/2023[2013-14]Status: HeardITAT Rajkot18 Aug 2023AY 2013-14

Bench: Ld. Cit(A) From Penalty Order Dated 29.01.2022 (Din: Itba/Pnl/F/271(1)(B)/2021-22/1039193062(1)) Passed By Ld. Assessing Officer,Nfac, Delhi(Hereinafter Called “The Ao”) U/S 271(1)(B) Of The 1961 Act Levying Penalty Of Rs. 30,000/- Against The Assesse For Non Compliance Of Three Notices Dated 27.07.2021, 06.08.2021 & 16.08.2021 Issued During Reassessment Proceedings , All Three Aforesaid Notices U/S 142(1) Of The 1961 Act. The Proceedings Were Conducted Before Division Bench Through E-Court Through Virtual Hearing Mode.

For Appellant: Shri R D Lalchandani,AdvocateFor Respondent: Shri. A.K.Pandey, Sr. DR
Section 142(1)Section 144Section 144BSection 147Section 148Section 250Section 271(1)(b)Section 271BSection 56(2)(vii)

Yesha Dhirjla Thakarar v. National Faceless Assessment Centre, Delhi Assessment Year : 2013-14 THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Through Virtual Hearing) Before: Shri Ramit Kochar, Accountant Member And Ms. Suchitra R. Kamble, Judicial Member Assessment Year : 2013-14 Mrs. Yesha Dhirajlal The Assessing Officer Thakarar National Faceless ... filed by the assessee arises from the appellate order dated 08th March, 2023 (DIN & Order No. ITBA/NFAC/S/250/2022-23/ Yesha Dhirjla Thakarar v. National Faceless Assessment Centre, Delhi Assessment Year : 2013-14 1050510273(1) ) passed by ld. Commissioner of Income-tax (Appeals) NFAC, New Delhi (hereinafter called “ the CIT(A)”) in appeal

Booking.Com India Support & Marketing Services Pvt. Ltd., Mumbai vs. DCIT - Circle 6 (1)(2), Mumbai

ITA 2069/MUM/2022[2018-19]Status: DisposedITAT Mumbai09 Aug 2023AY 2018-19
For Appellant: Shri Ajit Kumar JainFor Respondent: Shri Ajit Pal Singh Daia
Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 270A

Final Assessment order dated 23 June 2022 is non-est having been passed by Ld. AO as opposed to the National Faceless Assessment Centre ("NFAC") which had validly assumed jurisdiction over the Appellant, it was only NFAC which was competent to pass the impugned assessment order, failing which, the said

Aero Club, New Delhi vs. ACIT, Central Circle-49(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2957/DEL/2022[2018-19]Status: DisposedITAT Delhi09 Aug 2023AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradip Dinodia, CA &For Respondent: Sh. Rajesh Kumar, CIT DR
Section 139(1)Section 143(3)Section 270A

11609/2021 3. SRF Ltd. Vs. National E Assessment Centre and ANR WP(C) 6484/2021 4. Marvel India Pvt. Ltd. vs. National faceless Assessment Centre, Delhi 138 taxmann.coml45 (Karnataka) (2022) 5. TT Steel Service India Pvt. Ltd. 137 taxmann.com 151 (Karnataka) (2022) 6. Ford India Pvt. Ltd. Vs. National E Assessment

M/S. Emerson Process Management (India) Pvt. Ltd (Sucessor in Interest for Pentair Valves and Controls Pvt Ltd, Mumbai vs. Addl/Jt/CIT/Dy/ACIT/NFAC, Mumbai

In the result, ITA number 2126/M/2022 filed by the assessee is allowed

ITA 772/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 Jul 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Dhanesh BafnaFor Respondent: Shri Pravin Salunkhe, Add. CIT
Section 115JSection 142Section 143(3)Section 144CSection 92C

fact of merger was reiterate. The last paragraph of this letter categorically states this fact. Despite this fact available with the National Faceless Assessment Centre, the draft order under Section 144C of the Act was passed on Pentair Valves and Controls India Private Limited. 011. Though direction of the learned

M/S. Emerson Process Management (India) Pvt. Ltd (Sucessor in Interest for Pentair Valves and Controls Pvt Ltd, Mumbai vs. Addl/Jt/CIT/Dy/ACIT/NFAC, Mumbai

In the result, ITA number 2126/M/2022 filed by the assessee is allowed

ITA 2126/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 Jul 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Dhanesh BafnaFor Respondent: Shri Pravin Salunkhe, Add. CIT
Section 115JSection 142Section 143(3)Section 144CSection 92C

fact of merger was reiterate. The last paragraph of this letter categorically states this fact. Despite this fact available with the National Faceless Assessment Centre, the draft order under Section 144C of the Act was passed on Pentair Valves and Controls India Private Limited. 011. Though direction of the learned

Rivet Electricals P.Ltd, New Delhi vs. ITO, Ward 2(1), Faridabad

Appeal are allowed

ITA 775/DEL/2023[2015-16]Status: DisposedITAT Delhi31 Jul 2023AY 2015-16

Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2015-16

Section 142(1)Section 143(3)Section 144Section 250Section 263Section 271Section 271(1)(b)

NFAC) confirmed the penalty order u/s. 271(1 )(b) of IT Act, 1961 in respect of the penalty levied by the National Faceless Assessment Centre on account of non-compliance of notice dated 06.08.2021 issued u/s. 142(1) of the IT Act. The brief facts and submission of the assessee ... completed ex-parte u/s 144/263/144B of the IT Acf 1961 on 24.09.2021 by the Ld. Additional/Joint/Deputy/Assistant Commissioner of Income Tax, Income Tax Department, National Faceless Assessment Centre, Delhi 3.1 It is submitted that the original assessment proceedings was completed u/s 143(3) of the Act on 12.04.2017, accepting the return

Executive Trading Co. Pvt Ltd., Ahmedabad vs. Comm of Income Tax (A), NFAC, Delhi

ITA 281/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 Jul 2023AY 2017-18
For Appellant: Shri Vijay MehtaFor Respondent: Shri Biswanath Das
Section 142(1)Section 144BSection 147Section 148Section 69C

Ashirwad Building Ahmedabad Street, Carnac Bunder, Mumbai - 400009 [PAN:AAACE3492M] …………… Appellant Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Vs Income-tax Officer, National Faceless Assessment Centre, Delhi ……………. Respondent Appearance For the Appellant/Assessee : Shri Vijay Mehta Shri Dhaval Shah For the Respondent/Department : Shri Biswanath Das Date Conclusion of hearing : 15.06.2023 Pronouncement of order

Shri Mahesh Kumar Garg, Indore vs. ITO /ACIT 5(1) Indore, Indore

Appeal is allowed for statistical purpose

ITA 360/IND/2022[2013-14]Status: DisposedITAT Indore27 Jul 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2013-14 Shri Mahesh Kumar Garg, Ito, Nfac, बनाम/ 86/87, Old Agrawal Nagar, Delhi/Acit, (1), Indore Indore. Vs. (Assessee /Appellant) (Revenue / Respondent) Pan: Abipg3634M Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.07.2023 Date Of Pronouncement 27.07.2023

Section 250(6)Section 271(1)(c)

Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)”], which in turn arises out of penalty-order dated 01.03.2022 passed by learned National Faceless Assessment Centre, Delhi [“Ld. AO”] u/s 271(1)(c) of Income-tax Act, 1961 [“the Act”] for Assessment- Year [“AY”] 2013-14, the assessee has filed

Shri Ankit Khandelwal, Indore vs. The Assessing Officer, NFAC, Delhi

Appeal is allowed

ITA 66/IND/2023[2017-18]Status: DisposedITAT Indore25 Jul 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Shri Ankit Khandelwal, Assessing Officer, 06, Shubham Palace National Faceless बनाम/ Colony, Asssessment Centre, Chhota Bangarda, Delhi Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Bfepk1890J Assessee By Shri Soumya Bumb, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.07.2023 Date Of Pronouncement 25.07.2023

Section 142(1)Section 144Section 272A(1)(d)Section 273B

Income-tax (Appeal), National Faceless Appeal Centre, Delhi [“CIT(A)”], arising out of penalty-order dated 15.01.2022 passed u/s 272A(1)(d) by National Faceless Assessment Centre, Delhi, for assessment- year [“AY”] 2017-18, the assessee has filed this appeal. Page 1 of 4 Shri Ankit Khandelwal v. AO,NFAC

Badaud Shri Vardhman Shiksha, Badaud vs. The ITO NFAC Delhi, New Delhi

Appeal is allowed

ITA 51/IND/2023[2018-19]Status: DisposedITAT Indore25 Jul 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2018-19 Badaud Shri Vardhaman Ito, बनाम/ Shiksha Samiti, Nfac, Badaud Delhi Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Aacab5370 Assessee By Shri Sharad Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 19.07.2023 Date Of Pronouncement 25.07.2023

Section 143(2)Section 143(3)Section 270ASection 270A(2)Section 270A(8)

National Faceless Appeal Centre, Delhi [“Ld. CIT(A)”], which in turn arises out of penalty-order dated 02.02.2022 passed by learned Assessing Officer, National Faceless Assessment Centre, Delhi [“Ld. AO”] u/s 270A of Income-tax Act, 1961 [“the Act”] for assessment-year [“AY”] 2018-19, the assessee has filed this

Bijender Lather, Sonipat vs. ITO, Ward-1, Sonipat

Appeal are allowed

ITA 1377/DEL/2023[2017-18]Status: DisposedITAT Delhi21 Jul 2023AY 2017-18

Bench: Shri Kul Bharat[Assessment Year: 2017-18

Section 139(1)Section 142(1)Section 144Section 272A(1)(d)

compliance, in that event the AO should not levy the penalty. It is the contention of the assessee that AO through National Faceless Assessment Centre had issued notice dated 14.03.2018 and 23.08.2019 but the same were not received by the assessee. The Assessing Officer has not assigned any reason

Income Tax Officer, Daman Ward, Daman vs. Gewinner Tradex Pvt. Ltd., Daman & Diu

In the result, appeal of the revenue is dismissed

ITA 264/SRT/2022[2018-19]Status: DisposedITAT Surat13 Jul 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainislg./Ita No.264/Srt/2022 (Ay 2018-19) (Hearing In Physical Court)

Section 143(3)Section 250(4)Section 254(1)Section 68

NFAC)/Ld. CIT(A)”] dated 11.07.2022 for the assessment year 2018-19, which in turn arises out of assessment order passed by National Faceless Assessment Centre, Delhi / Assessing Officer under section 143(3) r.w.s. 144B of Income Tax Act, 1961 (‘the Act’) on 11.09.2021. The Revenue has raised the following

ITO, Ward - 2(1), Mangaluru vs. M/S S. K & Udupi District Co-Operative Fish Marketing Federation Limited, Mangaluru

ITA 43/PAN/2022[2018-19]Status: DisposedITAT Panaji12 Jul 2023AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

For Appellant: NoneFor Respondent: Shri N. Shrikanth
Section 144Section 147Section 148Section 250Section 80PSection 80P(2)Section 80P(2)(a)

short] which ascended out of respective orders of assessment passed by the Income Tax Officer, Ward-2(5), Mangalore & National Faceless Assessment Centre, Delhi [‘AO’ for short] for the different assessment years [‘AY’ for short]. ITAT-Pune Page 1 of 10 M/s S K & Udupi District Cooperative Fish Marketing Federation

ITO, Ward - 2(1), Mangaluru vs. M/S S. K & Udupi District Co-Operative Fish Marketing Federation Limited, Mangaluru

ITA 42/PAN/2022[2017-18]Status: DisposedITAT Panaji12 Jul 2023AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

For Appellant: NoneFor Respondent: Shri N. Shrikanth
Section 144Section 147Section 148Section 250Section 80PSection 80P(2)Section 80P(2)(a)

short] which ascended out of respective orders of assessment passed by the Income Tax Officer, Ward-2(5), Mangalore & National Faceless Assessment Centre, Delhi [‘AO’ for short] for the different assessment years [‘AY’ for short]. ITAT-Pune Page 1 of 10 M/s S K & Udupi District Cooperative Fish Marketing Federation

ITO, Ward - 2(1), Mangaluru vs. M/S S. K & Udupi District Co-Operative Fish Marketing Federation Limited, Mangaluru

ITA 41/PAN/2022[2016-17]Status: DisposedITAT Panaji12 Jul 2023AY 2016-17

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

For Appellant: NoneFor Respondent: Shri N. Shrikanth
Section 144Section 147Section 148Section 250Section 80PSection 80P(2)Section 80P(2)(a)

short] which ascended out of respective orders of assessment passed by the Income Tax Officer, Ward-2(5), Mangalore & National Faceless Assessment Centre, Delhi [‘AO’ for short] for the different assessment years [‘AY’ for short]. ITAT-Pune Page 1 of 10 M/s S K & Udupi District Cooperative Fish Marketing Federation

ITO, Ward - 2(1), Mangaluru vs. M/S S. K & Udupi District Co-Operative Fish Marketing Federation Limited, Mangaluru

ITA 40/PAN/2022[2014-15]Status: DisposedITAT Panaji12 Jul 2023AY 2014-15

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

For Appellant: NoneFor Respondent: Shri N. Shrikanth
Section 144Section 147Section 148Section 250Section 80PSection 80P(2)Section 80P(2)(a)

short] which ascended out of respective orders of assessment passed by the Income Tax Officer, Ward-2(5), Mangalore & National Faceless Assessment Centre, Delhi [‘AO’ for short] for the different assessment years [‘AY’ for short]. ITAT-Pune Page 1 of 10 M/s S K & Udupi District Cooperative Fish Marketing Federation

ITO, Ward - 2(1), Mangaluru vs. M/S S. K & Udupi District Co-Operative Fish Marketing Federation Limited, Mangaluru

ITA 39/PAN/2022[2013-14]Status: DisposedITAT Panaji12 Jul 2023AY 2013-14

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

For Appellant: NoneFor Respondent: Shri N. Shrikanth
Section 144Section 147Section 148Section 250Section 80PSection 80P(2)Section 80P(2)(a)

short] which ascended out of respective orders of assessment passed by the Income Tax Officer, Ward-2(5), Mangalore & National Faceless Assessment Centre, Delhi [‘AO’ for short] for the different assessment years [‘AY’ for short]. ITAT-Pune Page 1 of 10 M/s S K & Udupi District Cooperative Fish Marketing Federation