“NFAC”

Assessment ProceduresSection 144BSection 144B48,618 judgments

The decision most relied on for NFAC is Tecumseh Products India (P.) Ltd. v. DCIT (174 Taxmann.com 1203), cited in 43 judgments on BharatTax.

Leading authorities on NFAC

Tecumseh Products India (P.) Ltd. v. DCIT

174 Taxmann.com 1203 · 2025 · High Court

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.

Aggarwal v. NFAC

127 Taxmann.com 637 · High Court

citing judgments

Denying a personal hearing when specifically requested, especially after a search and during a pandemic, violates the principles of natural justice. The assessment and appellate proceedings themselves were conducted during the COVID-19 pandemic.

Hire Purchase (P.) Ltd. v. NFAC

128 Taxmann.com 190 · High Court

citing judgments

Failure to grant a personal hearing to an assessee when income is likely to be varied based on submitted evidence violates the principles of natural justice and renders the assessment order invalid.

Prem Brothers Infrastructure LLP v. NFAC

142 Taxmann.com 38 · 2022 · High Court

citing judgments

When initiating penalty proceedings, the Assessing Officer (AO) must specify the limb of the charge, indicating whether the penalty is for concealment of income or furnishing inaccurate particulars. This requirement is essential for valid penalty proceedings.

Vinodkumar Lakshmipathi v. CIT (Appeals) NFAC

145 Taxmann.com 235 · 2022 · ITAT

citing judgments

The ITAT held that failure to file Form 67 by the due date for filing the return of income is not fatal to the claim for foreign tax credit. The appellate authority can condone the delay in filing Form 67.

Alrameez Construction (P.) Ltd. v. NFAC

152 Taxmann.com 382 · 2023 · ITAT

citing judgments

Penalty under Section 270A for under-reporting or mis-reporting of income cannot be sustained if additions are made under Section 56(2)(x) and the penalty notice fails to specify the limb under which proceedings are initiated.

Sanjay Gupta v. CIT

366 ITR 18 · 2014 · High Court

citing judgments

When the quantum of income is remanded to the Assessing Officer, the issue of penalty for undisclosed income should also be remanded to the Assessing Officer.

Saltwater Studio LLP v. NFAC

157 Taxmann.com 749 · 2023 · Reported

citing judgments

A penalty levied for misreporting under section 270A is unsustainable if the Assessing Officer fails to establish how the assessee's case falls within the specific instances of misreporting mentioned in section 270A(9). This requires an application of mind and adherence to the principles of natural justice.

Judgments citing NFAC

Gyanendra Panda, Pratappur vs. ITO, Ward -2, Baripada

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 247/CTK/2023[2017-18]Status: DisposedITAT Cuttack18 Oct 2023AY 2017-18

Bench: Before Shri George Mathan, Judicialassessment Year : 2017-18 Gyanendra Gyanendra Panda, Panda, At: At: Vs. Ito, Ward Ward-2, Baripada Pratappur, Pratappur, Po: Po: Barasahi, Barasahi, Dist: Mayurbhanj Dist: Mayurbhanj Pan/Gir No. Pan/Gir No.Apdpp 0807 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Sandeep Kumar Jena, Adv Revenue By : Shri Charan Dass, : Shri Charan Dass, Sr Dr Date Of Hearing : 18/10 10/2023 Date Of Pronouncement : 18/10 /10/2023 O R D E R

For Appellant: Shri Sandeep kumarFor Respondent: Shri Charan Dass

assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), , NFAC, NFAC, Delhi Delhi dated 12.10.2022 12.10.2022 in Appeal No.ITBA/NFAC/S/250 ITBA/NFAC/S/250/2022-23/1046268143(1) for the assessment year for the assessment year 2017-18. 2. Shri Sandeep Kumar ... forwarded to : 1. The Appellant : Gyanendra Panda, At: Pratappur, PO: Barasahi, Dist: Mayurbhanj 2. The Respondent: ITO, Ward-2, Baripada 3. The CIT(A)-NFAC,Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //// By order Sr.Pvt.secretary ITAT, Cuttack

Subash Chandra Mohanty, Cuttack vs. ITO Ward-1(1), Cuttack

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 206/CTK/2023[2017-18]Status: DisposedITAT Cuttack18 Oct 2023AY 2017-18

Bench: Before Shri George Mathan, Judicialassessment Year : 2017-18 Subash Chandra Subash Chandra Mohanty, Vs. Ito, Ward 1(1), Ito, Ward 1(1), Gundarpur, College Square, Gundarpur, College Square, Cuttack Cuttack Pan/Gir No. Pan/Gir No.Akupm 1869 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri Charan Dass, : Shri Charan Dass, Sr Dr Date Of Hearing : 18/10 10/2023 Date Of Pronouncement : 18/10 /10/2023 O R D E R

For Appellant: NoneFor Respondent: Shri Charan Dass

assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi A), NFAC, Delhi dated 21.11.202 in Appeal No. in Appeal No.ITBA/NFAC/S/250/02- 23/1047529351(1) 23/1047529351(1) for the assessment year 2017-18. 2. None represented ... forwarded to : 1. The Appellant : Subash Chandra Mohanty, Gundarpur, College Square, Cuttack 2. The Respondent: ITO, Ward 1(1), Cuttack 3. The CIT(A)-NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //// By order Sr.Pvt.secretary ITAT, Cuttack

Sri Achyuta Kumar Dhal, Balasore vs. ITO Ward-2, Balasore

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 131/CTK/2023[2014-15]Status: DisposedITAT Cuttack18 Oct 2023AY 2014-15

Bench: Before Shri George Mathan, Judicialassessment Year : 2014-15 Shri Achyuta Shri Achyuta Kumar Dhal, Vs. Income Tax Officer, Ward Income Tax Officer, Ward-2, V.N. Marg, Old Lic Colony, V.N. Marg, Old Lic Colony, Balasore. At: At: Srikanthpur, Srikanthpur, Po: Po: Gopalgaon, Dist: Balasore Gopalgaon, Dist: Balasore Pan/Gir No. Pan/Gir No.Aiopd 2378 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, Adv P.K.Mishra, Adv Revenue By : Shri Charan Dass, : Shri Charan Dass, Sr Dr Date Of Hearing : 18/10 10/2023 Date Of Pronouncement : 18/10 /10/2023 O R D E R

For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri Charan Dass

assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi A), NFAC, Delhi dated 10..2023 in Appeal No.ITBA/NFAC/S/250/2022 ITBA/NFAC/S/250/2022- 23/104961460(1) 23/104961460(1) for the assessment year 2014-15. 2. Shri P.K.Mishra ... Marg, Old LIC Colony, At: Srikanthpur, PO: Gopalgaon, Dist: Balasore 2. The Respondent: Income Tax Officer, ward- 2, Balasore 3. The CIT(A)-NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //// By order Sr.Pvt.secretary ITAT, Cuttack

Shivkumar Velan, Mumbai vs. Income Tax Officer, Mumbai

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

ITA 2575/MUM/2023[2012-13]Status: DisposedITAT Mumbai18 Oct 2023AY 2012-13

Bench: Shri Pavan Kumar Gadalemr. Shiv Kumar Velan, Vs. Ito, Ward 27(3)(3), 3/ 4 Shinde Bldg, Mumbai. Pestom, Sagar Road No 3, Chembur, Mumbai-400089. Pan/Gir No. : Abvpv6559M Appellant .. Respondent

For Appellant: Shri.AjaySingh&AkshayPawar.ARFor Respondent: Shri G.J. Ninawe, Sr. DR

Section 143(1)Section 143(3)

PAVAN KUMAR GADALE JM: The appeal is filed by the assessee against the order of the National Faceless Appeal Centre (NFAC)Delhi / CIT(A) passed u/s 143(3) and U/sec250 of the Ac. The assessee has raised the following grounds of appeal: 1 That on the facts

Eversmile Properties Pvt Ltd, Mumbai vs. DCIT, Circle-8(1)(3), Mumbai

ITA 2363/MUM/2023[2013-14]Status: DisposedITAT Mumbai18 Oct 2023AY 2013-14

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri Biswanath Das

Section 143(3)Section 147

filed by the Assessee. Each appeal is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) [hereinafter referred to as ‘the CIT(A)], dismissing the appeal ITA No.2363-2365 & 2428-2429 /Mum/2023 (Assessment Years: 2010-11 to 2014-15) preferred by the Assessee ... that all the five appeals were filed before the CIT(A) in physical form. Subsequently, the appeals were migrated to National Faceless Appeal Centre (NFAC). The earlier Authorised Representative of the Assessee failed to keep track of the appellate proceedings and the Assessee was proceeded ex-parte

DCIT, Circle-3(3)(1), Mumbai vs. M/S. Total Energies Marketing India P Ltd. (Formerly Known As M/S. Total Oil India P Ltd.), Mumbai

ITA 2278/MUM/2023[2010-11]Status: DisposedITAT Mumbai18 Oct 2023AY 2010-11

For Appellant: Shri Ketan VedFor Respondent: Shri P.D. Chogule

Section 143(3)Section 154Section 271(1)Section 271(1)(c)Section 40

present appeal the Revenue has challenged the order, 1. dated 24/04/2023, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] for the Assessment Year 2010-11, whereby the Ld. CIT(A) had dismissed the appeal

Shri Santosh Bhalchandra Powle, Mumbai vs. Asstt. Commissioner of Income Tax-22(3), Mumbai

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

ITA 2267/MUM/2023[2009-2010]Status: DisposedITAT Mumbai18 Oct 2023AY 2009-2010

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalshri Santosh Vs. Acit-22(3), Bhalchandra Powle, Aayakar Bhavan, 8Th National House, 3Rd M.K.Road, Floor,27 Raghunath Mumbai-400020. Dadaji Street,Fort, Mumbai-400001. Pan/Gir No. : Aajpp1107A Appellant .. Respondent

For Appellant: Ms.Aishwarya Vanikar.ARFor Respondent: Shri.Virbhandra Mahjan.Sr.DR

Section 142(1)Section 143(3)Section 254(2)

PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi /CIT (A) passed u/sec 250 of the Act. The revenue has raised the following grounds of appeal: 1 Considering the facts and circumstances of the case ... Commissioner of Income-tax (Appeals) ["(CIT (Appeals)"] / National Faceless Appeal Centre ["NFAC"] has erred in denying set off of brought forward short-term capital loss of Rs.6,08,259/- Shri Santosh Bhalchandra Powle., Mumbai. 2 Considering the facts and circumstances of the case and in law, the Commissioner of Income

Shree Kutch Nalia Bhanushali Mitra Mandal, Mumbai vs. ITO (Exem), Ward-2(3), Mumbai

In the result, appeal filed by the Assessee stands allowed for statistical purposes

ITA 2226/MUM/2023[2016-17]Status: DisposedITAT Mumbai18 Oct 2023AY 2016-17

Bench: Shri N. K. Choudhry, Jm

For Appellant: Shri Aditya RamachandranFor Respondent: MS Smitha V. Nair

Section 11Section 119(2)(b)Section 143(1)Section 250

Choudhry, JM: The Assessee has preferred this appeal against the order dated 24.04.2023 impugned herein passed by National Faceless Appeal Centre (NFAC), Delhi {in short ‘NFAC’}/ Ld. Commissioner of Income Tax (in short “ Ld. Commissioner”) u/s 250 of the Income Tax Act 1961 (in short ‘the Act’). 2 Shri Kutch

Poonam Dhavalkumar Shah, Mumbai vs. Addl. CIT/ACIT/JCIT/ITO -NFAC, Mumbai

In the result, the Assessee’s appeal is allowed

ITA 2220/MUM/2023[2018-19]Status: DisposedITAT Mumbai18 Oct 2023AY 2018-19

Bench: Shri N. K. Choudhry, Jm

For Appellant: Shri Ashok Kumar SutharFor Respondent: MS Smitha V. Nair

Section 250Section 50C(2)Section 56(2)(vii)Section 56(2)(x)

MUMBAI BEFORE SHRI N. K. CHOUDHRY, JM I.T.A. No. 2220/Mum/2023 Assessment Year: 2018-19) Poonam Dhaval Addl. kumar Shah CIT/ACIT/JCIT/ITO- 261 Palrecha Bhawan, Marve NFAC Road Malvani Malad(w), Vs. Mumbai PAN No. AMRPJ 4635 M Appellant) : Respondent) Appellant/Assessee by : Shri Ashok Kumar Suthar Revenue/Respondent by : MS Smitha V. Nair ... Choudhry, JM: The Assessee has preferred this appeal against the order dated 19.05.2023 impugned herein passed by National Faceless Appeal Centre (NFAC), Delhi {in short ‘NFAC’}/Ld. Commissioner of Income Tax (in short “Ld Commissioner”) u/s 250 of the Income Tax Act 1961 (in short ‘the Act’). 2 Poonam Dhavalkumar

Prashant Kishor Mehta, Mumbai vs. DCIT, CC-2(1), Mumbai

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

ITA 1997/MUM/2023[2017-18]Status: DisposedITAT Mumbai18 Oct 2023AY 2017-18

Section 143(3)

medical report and certificates have also been filed before us. Apart from that, assessee being a very senior citizen was not aware of NFAC proceedings. Under these circumstances, he requested that matter should be restored back to the file of the ld. CIT(A) to be decided afresh after giving

Gajshkati Agrotech Private Limited, Mumbai vs. ITO, Ward 7(1)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1506/MUM/2023[2012-2013]Status: DisposedITAT Mumbai18 Oct 2023AY 2012-2013

Bench: Shri Aby T. Varkey, Jm & Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.1506/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Gajshakti Agrotech Pvt. बिधम/ Ito, Ward-7(1)(1) Ltd. Aayakar Bhavan, Vs. Ground Floor, 414, Empire Churchgate, Mumbai- Business Centre Empire 400020. Industries Ltd. Senapati Bapat Marg, Lower Parel, Maharashtra- 400013. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabcg4838J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Dharan Gandhi Revenue By: Shri Yogendra T Wakare (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 30/08/2023 घोषणा की तारीख /Date Of Pronouncement: 18/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Company Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 26.03.2023 For Ay. 2012- 13. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Sustaining The Addition Of Rs.99,73,650/- On Account Of Speculation Profit Made By The Ao. 3. Brief Facts Are That The Assessee Company Was Engaged In The Business Of Manufacturing & Trading Of Agro Products & Other Commodities. The Assessee Filed Its Return Of Income On 29.09.2012 Declaring Loss Of Rs.2,85,374/-. Later, The Case Of The Assessee Was Selected For Scrutiny. & The Ao Noted That The Assessee Has Claimed Carry Forward Of Speculation Loss Of Rs.2,85,374/-. The Ao Asked The Assessee About The Details Of The Commodity Transaction Vide Order Sheet Noting Dated 13.01.2015. The Ao Notes That The Assessee Submitted Ledger Account Of Speculation Loss Wherein It Was Found

For Appellant: Shri Dharan GandhiFor Respondent: Shri Yogendra T Wakare (Sr. DR)

Section 133(6)

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND AMARJIT SINGH, AM आयकर

Concentrix Services India Private Limited (Formerly Known As Minacs Private Limited, Minacs Limited & Adity Birla Minacs Worldwide Limited ), Mumbai vs. Joint Commissioner of It (OSD)10(2)(2)Assistant Commissioner of Income Tax-9(2)(2), Mumbai

ITA 5764/MUM/2017[2012-13]Status: DisposedITAT Mumbai18 Oct 2023AY 2012-13

For Appellant: Shri Yogesh TharFor Respondent: Shri Ajit Pal Singh Daia

Section 143(3)Section 144C(3)Section 92(1)Section 92B

following case laws: CAE Flight Training (India) Pvt. Ltd. [IT(TP)A No. 2060/Bang/2016, Bangalore-Trib.]; TE Connectivity Services India (P.) Ltd. v. NFAC (145 taxmann.com 214) (Bangalore - Trib.), IMS Health Analytics Services Private Ltd. v. Dy. CIT (ITA No.1549/Bang/2019), and CWT v. Spencer

Concentrix Services India Private Limited (Formerly Known As Minacs Private Limited, Minacs Limited & Adity Birla Minacs Worldwide Limited ), Mumbai vs. Deputy Commissioner of Income Tax-10(2)(2), Mumbai

ITA 5260/MUM/2017[2011-12]Status: DisposedITAT Mumbai18 Oct 2023AY 2011-12

For Appellant: Shri Yogesh TharFor Respondent: Shri Ajit Pal Singh Daia

Section 143(3)Section 144C(3)Section 92(1)Section 92B

H.R.Art and Craft, Jodhpur vs. DCIT, CPC, Bangaluru /ITO, Ward-3(2), Banguluru/ Jodhpur

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

ITA 62/JODH/2022[2018-2019]Status: DisposedITAT Jodhpur18 Oct 2023AY 2018-2019

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Mahaveer Loonker, AdvFor Respondent: Sh. S. M. Joshi, JCIT-DR

Section 143(1)(a)

Meena, AM: This captioned appeal has been filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 15.03.2022 in respect of Assessment Year 2018-19 challenging 2 H.R. Art and Craft v. DCIT, CPC therein the rejection of the appellant

Sanjeev Kumar, Bulandshahr vs. ITO, Ward 2(3)(2), Bulandshahr

In the result, appeal of the assessee is allowed

ITA 658/DEL/2023[2017-18]Status: DisposedITAT Delhi18 Oct 2023AY 2017-18

Bench: The Tribunal.

Section 69

आदेश /O R D E R This appeal has been filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)-NFAC dated 20.02.2013 for AY 2011-12. Grounds raised by the appellant are as follows: - 1. “That the addition of Rs.18,75,000/- made

Bijender Singh Thakran, Gurgaon vs. ITO, Ward-1(3), Gurgaon

In the result, appeal of assessee is partly allowed

ITA 2017/DEL/2023[2011-12]Status: DisposedITAT Delhi18 Oct 2023AY 2011-12

Bench: The Disposal Of The Appeal.” Ground No. 1 & 2:

Section 143(3)Section 2(14)Section 4Section 44ASection 69A

आदेश /O R D E R This appeal has been filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)-NFAC dated 22.05.2023 for AY 2011-12. The grounds raised by the assessee are as follows: 1. “Because the action for concluding the re-assessment proceedings

JCIT (OSD) Circle-74(1), New Delhi vs. Dabur India Limited, New Delhi

In the result, the appeals of the revenue are dismissed

ITA 1923/DEL/2023[2020-21]Status: DisposedITAT Delhi18 Oct 2023AY 2020-21

Bench: SHRI N.K. BILLAIYA (Accountant Member), SHRI C.N. PRASAD (Judicial Member)

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Vivek Kumar Upadhyay, Sr DR

Section 194DSection 194HSection 2Section 201(1)Section 37(1)Section 44A

Order : 18.10.2023 ORDER PER BENCH : ITA No.1917 to 1923 are seven appeals by the revenue preferred against seven separate orders dated 29.03.2023 by NFAC, Delhi pertaining to the order by the AO framed