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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

Xchanging Solutions Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result, the appeal is partly allowed

ITA 292/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Dec 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru
Section 143(2)Section 143(3)

PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.292/Bang/2022 Assessment year : 2017-18 Xchanging Solutions Limited, Vs. The Assessing Officer, Kalyani Tech Park, National Faceless Assessment Centre, Magnolia Building, Survey 1#, 6 & 24, Delhi [/ ITPL Main Road, K R Puram Hobli, DCIT, Circle 7(1)(1), Bangalore – 560 066. Bangalore ... Padmavathy S., Accountant Member This appeal is against the final order of assessment passed by the AO, National Faceless Assessment Centre, [NFAC], Delhi u/s. 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961 [the Act] dated 24.2.2022 for the assessment year 2017-18. 2. The assessee

Mangayarkarasi Subramaniam, Erode vs. ITO, NFAC, Delhi

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

ITA 850/CHNY/2022[2013-2014]Status: DisposedITAT Chennai14 Dec 2022AY 2013-2014

Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.850/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 Smt. Mangayarkarasi Subramaniam, Vs. The Income Tax Officer, 53/1, Avvaiyar Street, National Faceless Assessment Centre, Erode. 638 011. Delhi. [Pan:Arhpm8094N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.12.2022 घोषणा की तारीख /Date Of Pronouncement : 14.12.2022 आदेश /O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 08.09.2022 Relevant To The Assessment Year 2013-14. 2. Brief Facts Of The Case Are That As Per Ast/Air Information On Itd Query, The Assessee Has Deposited Cash Amounting To ₹.13,90,000/- In Her Saving Bank Account During The Financial Year 2012-13 Relevant To The Assessment Year 2013-14. Since The Assessee Has Not Filed Return Of Income, The Assessing Officer Initiated

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 142(1)Section 147Section 148

आयकर अपील सं./I.T.A. No.850/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 Smt. Mangayarkarasi Subramaniam, Vs. The Income Tax Officer, 53/1, Avvaiyar Street, National Faceless Assessment Centre, Erode. 638 011. Delhi. [PAN:ARHPM8094N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri S. Sridhar, Advocate ""थ" की ओर

Wns Global Services P. Ltd., Mumbai vs. Addl/Jt/Dy/Asstt/CIT/ITO, Nationa Faceless Assessment Centre, Dilhi

In the result, appeal filed by the assessee is allowed

ITA 1259/MUM/2021[2016-17]Status: DisposedITAT Mumbai09 Dec 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Gagan Goyalwns Global Services Pvt. Ltd., Pl 10, Gate No.4, Godrej & Boyce Complex, Pirojshanagar, Lbs Marg, Vikhroli (West), Mumbai-400079. Pan: Aaacw2598L ...... Appellant Vs.. Addl./Jt/Dy./Acit/Ito/Nfac, Room No. 455, Circle-14(3)(1), Mumbai. ..... Respondent Appellant/Assessee By : Sh. Porus Kaka, Sr. Adv. & Sh. Manish Kant Respondent/Revenue By : Sh. Jasdeep Singh, Cit-Dr

For Appellant: Sh. Porus Kaka, Sr. Adv. &For Respondent: Sh. Jasdeep Singh, CIT-DR
Section 143(3)Section 144C(13)Section 92B

craves leave to prefer an appeal against the order passed by the Additional Joint Deputy/ Assistant Commissioner of Income-Tax Income Tax Officer, National Faceless Assessment Centre, Delhi (Learned AO), under Section 143(3) read with Section 144C(13) of the Income-tax Act, 1961 (‘Act’) (Assessment order), in pursuance

M/S Greatship (India) Ltd, Mumbai vs. Add/Jt/Dy/CIT/Asstt/ITO/NFAC, Delhi

In the result, appeal filed by the Appellant is allowed

ITA 650/MUM/2022[2017-18]Status: DisposedITAT Mumbai07 Dec 2022AY 2017-18
For Appellant: Shri M M GolwalaFor Respondent: Ms. Samruddhi Hande
Section 133(6)Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 14ASection 92BSection 92C

Greatship (India) Ltd., C/o Kalyaniwala & Mistry LLP, Esplanade House, 29, Hazarimal Somani Marg, Fort, Mumbai - 400001 [PAN: AABCG8542K] ……………. Appellant Vs Additional/Joint/Deputy/Assistant Commissioner/Income-tax Officer, National Faceless Assessment Centre, Delhi …………….. Respondent Appearances For the Appellant/ Assessee : Shri M M Golwala For the Respondent/Department : Ms. Samruddhi Hande Date of conclusion of hearing

Subex Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-6(1)(1), Bangalore

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 282/BANG/2022[2017-18]Status: DisposedITAT Bangalore30 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ajay Rotti, A.RFor Respondent: Shri Manjunath Karkihalli, D.R
Section 143(3)Section 144BSection 144C(13)Section 92C(3)Section 92DSection 9A(3)

passed under section 143(3) read with section 144C(13) and section 144B of the Income-tax Act. 1961 (Act), by the National Faceless Assessment Centre ('the NFAC'), be struck down as invalid, as the order is bad in law and on facts. 1.2. The Ld. Deputy Commissioner of Income

Torrecid India Pvt. Ltd, Mumbai vs. Income Tax Circle-3(3) (1), Mumbai

Appeal of the assessee is allowed

ITA 660/MUM/2022[2017-18]Status: DisposedITAT Mumbai28 Nov 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Torrecid India Private Limited Income Tax Circle-3(3)(1) Flat No. 29,30,31, Gidc, Savli, Aaykar Bhavan, Mumbai-400 Alidra, Vadodara, Vs. 020 Gujarat-391775 (Appellant) (Respondent) Pan No. Aabcl4860B Assessee By : Shri. Sagar Sawhney. Revenue By : Shri. Samuel Pitta Srar Date Of Hearing: 01.09.2022 Date Of Pronouncement : 28.11.2022

For Appellant: Shri. Sagar SawhneyFor Respondent: Shri. Samuel Pitta SRAR
Section 143(3)Section 144C(13)

Torrecid India Private Limited (hereinafter referred to as „the Appellant‟) respectfully craves leave to prefer an appeal against the order passed by National Faceless Assessment Centre, Delhi / learned Assessing Officer (“ld. AO”) dated 16 February 2022/ learned Transfer Pricing Officer (“ld.TPO) in pursuance of the directions issued

Tikona Trust, Mumbai vs. Assistant Director of Income Tax, CPC, Bangaluru

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

ITA 1117/MUM/2022[2018-19]Status: DisposedITAT Mumbai21 Nov 2022AY 2018-19

Bench: Shri Baskaran Br, Am & Shri Aby T. Varkey, Jm आयकरअपीलसं/ I.T.A. No.1117/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2018-19) Tikona Trust बिधम/ Assistant Director Of 3A, 3Rd Floor Corpora, Lbs Marg Income Tax, Cpc Vs. Bhandup West, Cpc, Bangaluru, Mumbai-400078 Karnataka- 560500

For Appellant: Shri .Vimal PunamiyaFor Respondent: Shri. V.K. Chaturvedi, Sr AR
Section 139(1)Section 139(3)Section 234BSection 41Section 41(1)

previous eight years claimed by the Appellant. 3. On the facts and in the circumstances of the case the Id. CIT (A), National Faceless Assessment Centre, erred in confirming the disallowance of loss of Rs. 1,17,04,178/- claimed by the Appellant. 4. On the facts ... circumstances of the case the Id CIT (A), National Faceless Assessment Centre, erred in appreciating the fact that as per the Intimation for the A.Y. 2017-18 the loss of Rs.61,11,994/- was already determined by the CPC as allowable loss. Hence, the Appellant was entitled

Income Tax Officer, Ward-1 & Tps, Shivamogga vs. M/S. Manasa Medicals, Shivamogga

In the result, the appeal of the revenue is dismissed

ITA 552/BANG/2022[2017-18]Status: DisposedITAT Bangalore31 Oct 2022AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2017-18

For Appellant: Shri Gudimella V P Pavan KumarFor Respondent: Shri S.V. Ravishankar, Advocate
Section 148ASection 68

Padmavathy S., Accountant Member This appeal by the revenue is against the order of CIT(Appeals), National Faceless Assessment Centre, Delhi [NFAC] dated 2.8.2021 for the AY 2017-18. 2. The revenue raised the following grounds:- 1. "Whether in the facts and circumstances of the case

Ajit Vasant Pai, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 741/BANG/2022[2017-18]Status: DisposedITAT Bangalore28 Oct 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2017-18

For Appellant: Shri H. Anil Kumar, CAFor Respondent: Shri K R Narayana, Addl. CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 139(1)(a)Section 139(3)Section 139(5)Section 142Section 143(1)(a)Section 154

Vasudevan, Vice President This appeal by the assessee is against the order of CIT(Appeals), National Faceless Assessment Centre, Delhi [NFAC] dated 30.06.2022 for the assessment year 2017-18. 2. The Assessee is an Individual and a Partner in the Firm V M Pal & Co (PAN:AACFV9074F

Rajarathnam'S Jewels, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-1(1), Bangalore

In the result, appeal by the Assessee is dismissed

ITA 370/BANG/2022[2013-14]Status: DisposedITAT Bangalore28 Oct 2022AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Laxmi Prasad Sahuassessment Year : 2013-14

For Appellant: Shri. H. Anil Kumar, CAFor Respondent: Shri. K. R. Narayana, Addl. CIT(DR)(ITAT), Bengaluru
Section 133ASection 143(3)

Shri Laxmi Prasad Sahu, Accountant Member: This is an appeal by the assessee directed against the Order of Assessment dated 16.03.2022 of National Faceless Assessment Centre, Delhi, (hereinafter referred to as the Assessing Officer, “AO” in short) passed under section 143(3) of the Income

Pivotree Solutions India Private Limited (Formerly Known As Bridge Sgi Solutions India Private Limited), Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, both the appeals by the assessee are dismissed

ITA 799/BANG/2022[2019-20]Status: HeardITAT Bangalore21 Oct 2022AY 2019-20

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Padmavathy S., Accountant Member These appeals by the assessee are against the orders of the CIT(Appeals), National Faceless Assessment Centre, Delhi [NFAC] dated 26.11.2021 and 7.9.2021 for the assessment years 2018-19 and 2019-20 respectively. ITA Nos. 798 & 799/Bang/2022 Page 2 of 10 2. There is a delay

Pivotree Solutions India Private Limited (Formerly Known As Bridge Sgi Solutions India Private Limited), Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, both the appeals by the assessee are dismissed

ITA 798/BANG/2022[2018-19]Status: HeardITAT Bangalore21 Oct 2022AY 2018-19

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Padmavathy S., Accountant Member These appeals by the assessee are against the orders of the CIT(Appeals), National Faceless Assessment Centre, Delhi [NFAC] dated 26.11.2021 and 7.9.2021 for the assessment years 2018-19 and 2019-20 respectively. ITA Nos. 798 & 799/Bang/2022 Page 2 of 10 2. There is a delay

Ramakrishnappa Nagaraj, Bangalore vs. Deputy Commissioner of Income Tax, Circle-6(3)(1), Bangalore

In the result, the appeal by the assessee is dismissed

ITA 795/BANG/2022[2018-19]Status: HeardITAT Bangalore21 Oct 2022AY 2018-19

Bench: Smt. Beena Pillai & Ms. Padmavathy Sassessment Year : 2018-19

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri K R Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 2(24)(x)Section 34(1)(iv)Section 36(1)(iv)Section 36(1)(va)Section 43B

Padmavathy S., Accountant Member This appeal by the assessee is against the order of the CIT(Appeals), National Faceless Assessment Centre, Delhi [NFAC] dated 27.09.2022 for the assessment year 2018-19. 2. The only issue in this appeal is regarding disallowance of delayed payment of employee contribution to Employees State

Jssmvp Employees House Building Cooperative Society, Mysore vs. The Assistant Commissioner of Income Tax, Circle-2(1), Mysore

In the result, the appeals are allowed in favour of the assessee for statistical purposes

ITA 781/BANG/2022[2013-14]Status: DisposedITAT Bangalore21 Oct 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 148Section 234ASection 4

Padmavathy S., Accountant Member These appeals are against the orders of Commissioner of Income- Tax (Appeals), National Faceless Assessment Centre, Delhi [NFAC] dated 7.7.2022 for the assessment years 2008-09, 2009-10, 2012-13 & 2013-14. 2. The assessee is a house building cooperative society exclusively constituted for the benefit

Jssmvp Employees House Building Cooperative Society, Mysore vs. The Assistant Commissioner of Income Tax, Circle-2(1), Mysore

In the result, the appeals are allowed in favour of the assessee for statistical purposes

ITA 780/BANG/2022[2012-13]Status: DisposedITAT Bangalore21 Oct 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 148Section 234ASection 4

Padmavathy S., Accountant Member These appeals are against the orders of Commissioner of Income- Tax (Appeals), National Faceless Assessment Centre, Delhi [NFAC] dated 7.7.2022 for the assessment years 2008-09, 2009-10, 2012-13 & 2013-14. 2. The assessee is a house building cooperative society exclusively constituted for the benefit

Jssmvp Employees House Building Cooperative Society, Mysore vs. The Assistant Commissioner of Income Tax, Circle-2(1), Mysore

In the result, the appeals are allowed in favour of the assessee for statistical purposes

ITA 779/BANG/2022[2009-10]Status: DisposedITAT Bangalore21 Oct 2022AY 2009-10

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 148Section 234ASection 4

Padmavathy S., Accountant Member These appeals are against the orders of Commissioner of Income- Tax (Appeals), National Faceless Assessment Centre, Delhi [NFAC] dated 7.7.2022 for the assessment years 2008-09, 2009-10, 2012-13 & 2013-14. 2. The assessee is a house building cooperative society exclusively constituted for the benefit

Jssmvp Employees House Building Cooperative Society, Mysore vs. The Assistant Commissioner of Income Tax, Circle-2(1), Mysore

In the result, the appeals are allowed in favour of the assessee for statistical purposes

ITA 778/BANG/2022[2008-09]Status: DisposedITAT Bangalore21 Oct 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 148Section 234ASection 4

Padmavathy S., Accountant Member These appeals are against the orders of Commissioner of Income- Tax (Appeals), National Faceless Assessment Centre, Delhi [NFAC] dated 7.7.2022 for the assessment years 2008-09, 2009-10, 2012-13 & 2013-14. 2. The assessee is a house building cooperative society exclusively constituted for the benefit

Dover India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result, appeal of the Assessee is partly allowed

ITA 460/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Oct 2022AY 2017-18

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.460/Bang/2022 Assessment Year : 2017-18 M/S. Dover India Private Limited, Vs. Dcit, Bagmane Laurel, 1St Floor, Circle – 2(1)(1), Block C, Bagmane Tech Park, Bengaluru. C. V. Raman Nagar, Bengaluru – 560 093. Pan : Aaaci 3920 N Appellant Respondent Assessee By : Shri. Chavali Narayanan, Ca Revenue By : Capt. Pradeep Arya, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 03.10.2022 Date Of Pronouncement : 21.10.2022 O R D E R Per N. V. Vasudevanthis Appeal By The Assessee Is Directed Against The Final Order Of Assessment Dated 29.03.2022 Of National Faceless Assessment Centre, Delhi, (Hereinafter Referred To As The Assessing Officer, “Ao” In Short) Passed U/S.143(3) Read With Section 144C(13) Of The Income Tax Act, 1961 (Act) In Relation To Assessment Year 2017-18. 2. The Assessee In Engaged In The Business Of Providing Software Development Services (Swd Services), To Its Wholly Owned Holding Company. In Terms Of The Provisions Of Sec.92-A Of The Act, The Assessee

For Appellant: Shri. Chavali Narayanan, CAFor Respondent: Capt. Pradeep Arya, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92ASection 92B(1)Section 92CSection 92C(2)Section 92F

Vasudevan, Vice President This appeal by the Assessee is directed against the Final Order of Assessment dated 29.03.2022 of National Faceless Assessment Centre, Delhi, (hereinafter referred to as the Assessing Officer, “AO” in short) passed u/s.143(3) read with Section 144C(13) of the Income

Essilor India Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result, the appeal filed by the assessee stands partly allowed

ITA 448/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Oct 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 448/Bang/2022 Assessment Year : 2017-18 M/S. Essilor India Pvt. Ltd., 10Th Floor, Prestige The Deputy Trade Tower, Commissioner Of 46, Palace Road, Income Tax, High Grounds Circle – 2(1)(1), Sampangi Rama Bangalore. Vs. Nagar, Bengaluru – 560 001. Pan: Aaace4623J Appellant Respondent Assessee By : Shri Chavali Narayan, Ca : Shri Praveen Karanth, Revenue By Cit-Dr Date Of Hearing : 27-07-2022 Date Of Pronouncement : 21-10-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 31/03/2022 Passed By The National Faceless Assessment Centre, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal:

For Appellant: Shri Chavali Narayan, CA
Section 142(1)Section 143(2)Section 14ASection 92Section 92C

Pronouncement : 21-10-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against order dated 31/03/2022 passed by the National Faceless Assessment Centre, Delhi for A.Y. 2017-18 on following grounds of appeal: Page 2 of 13 IT(TP)A No. 448/Bang/2022 Page

M/S Champion Advance Materials Pvt Ltd, Mumbai vs. Dy Commissioner of Income Tax, Circle-3(1)(1), Mumbai

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

ITA 1974/MUM/2022[2014-15]Status: DisposedITAT Mumbai17 Oct 2022AY 2014-15
Section 143(3)

Income Tax Act, 1961 (hereinafter referred to as Act) dated 31/03/2022 by the ld. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre, Delhi (hereinafter referred to as ld. AO). 2 M/s. Champion Advance Materials Pvt. Ltd., 2. Though the assessee has raised the various grounds