“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

M/S Beltex Rubber India, Jalandhar vs. Income Tax Officer Ward- 1 (1), Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 9/ASR/2023[2019-20]Status: DisposedITAT Amritsar17 Mar 2023AY 2019-20

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

Section 143(1)Section 250o

ORDER Per:Anikesh Banerjee, JM: The instant appeals of the assessee are directed against the order of the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi,[in brevity the ‘CIT (A)’] order passed u/s 250of the Income Tax Act 1961, [in brevity the Act] order dated

M/S Beltex Rubber India, Jalandhar vs. Income Tax Officer Ward - 1 (1), Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 8/ASR/2023[2018-19]Status: DisposedITAT Amritsar17 Mar 2023AY 2018-19

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

Section 143(1)Section 250o

Balraj Wine, Shri Muktsar Sahib vs. Assistant Commissioner of Incoe Tax Circle-II, Bathinda

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

ITA 10/ASR/2023[2016-17]Status: DisposedITAT Amritsar17 Mar 2023AY 2016-17

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Prashant Singh, Sr. DR

Section 142(1)Section 143(3)Section 250Section 272A

Meena, AM: The present appeal has been filed by the assessee against the order of the Ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated 21/10/2022 challenging the order passed ex-parte qua the assessee in respect of Assessment Year 2016-17. 2 Balraj Wine v. Asstt

Shri Aijaz Rahi S/O Shri Mohd Ismail Wani, Banglore vs. Income Tax Officer Ward -3 (1), Srinagar

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

ITA 237/ASR/2022[2012-13]Status: DisposedITAT Amritsar17 Mar 2023AY 2012-13

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

For Appellant: NoneFor Respondent: Sh. Prashant Singh, Sr. DR

Section 144Section 246ASection 250(4)Section 250(6)Section 251

Meena, AM: The present appeal has been filed by the assessee against the order of the Ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated 2 Aijaz Rahi v. ITO 20.09.2022 arising out of an ex-parte assessment order passed by the Assessing Officer in respect of Assessment Year

Shri Abdul Hamid Malik, Anantnag vs. Deputy Commissioner of Income Tax Circle-3, Srinagar

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

ITA 236/ASR/2022[2017-18]Status: DisposedITAT Amritsar17 Mar 2023AY 2017-18

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

For Appellant: NoneFor Respondent: Sh. Prashant Singh, Sr. DR

Section 144Section 246ASection 250(4)Section 250(6)Section 251

present appeal has been filed by the assessee against the ex- parte order of the Ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated 30.07.2022 arising out of an ex-parte assessment order passed by the Assessing Officer in respect of Assessment Year 2017-18. 2 Abdul Hamid Malik

Shrimati Manjeet Kaur, Bathinda vs. Principal Commissioner of Income Tax -1, Bathinda

Accordingly, the appeal filed by the assessee is dismissed as

ITA 115/ASR/2022[2012-13]Status: DisposedITAT Amritsar17 Mar 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 115/Asr/2022 Assessment Year: 2012-13

Section 263

Assessment Year: 2012-13. 2. At the outset, the ld. counsel for the assessee has submitted vide application dated 14.03.2023 that the AO NFAC, Delhi while framing the 2 Manjeet Kaur v. Pr. CIT assessment in pursuance of the order passed u/s 263 has accepted the contentions of the assessee

Sabbarapu Narayana Rao, Kakinada vs. Income Tax Officer, Ward-1, Kakinada

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

ITA 217/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam17 Mar 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 44ASection 69A

appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal 2 Centre, Delhi [CIT(A)-NFAC] vide DIN & Order No. ITBA/NFAC/S/250/2022-23/1045812115(1), dated 22/9/2022 arising out of the order passed U/s. 143(3) of the Act, dated 16/12/2019 ... deposits in various bank 4 accounts. Aggrieved by the order of the Ld. AO the assessee filed an appeal before the Ld. CIT(A)-NFAC. 4. The Ld. CIT(A)-NFAC, considering the submissions made by the assessee during the appeal proceedings, dismissed the appeal of the assessee and upheld

Shivom Vidyapeeth Shikshan Samiti, Raipur vs. Income Tax Officer, Exemetion 2, Raipur

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

ITA 263/RPR/2022[2016-17]Status: DisposedITAT Raipur17 Mar 2023AY 2016-17

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 262 & 263/Rpr/2022 "नधा"रण वष" / Assessment Years : 2015-16 & 2016-17 Shivom Vidyapeeth Shikshan Samiti 214, Shivom Vihar, Raipur (C.G.)-492 013 Pan : Aahts6464M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Exemption-2, Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri G.S Agarwal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 10Section 11Section 12ASection 143(2)Section 143(3)Section 80G

captioned appeals filed by the assessee are directed against the orders passed by the Commissioner of Income- Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 26.10.2022, which in turn arises from the order passed by the A.O under Sec. 143(3) of the Income-tax Act, 1961 (in short

Shivom Vidyapeeth Shikshan Samiti, Raipur vs. Income Tax Officer, Exemetion 2, Raipur

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

ITA 262/RPR/2022[2015-16]Status: DisposedITAT Raipur17 Mar 2023AY 2015-16

For Appellant: Shri G.S Agarwal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 10Section 11Section 12ASection 143(2)Section 143(3)Section 80G

Mahamadali Adam Patel, Bharuch vs. Income Tax Offocer, Ward 1(2), Bharuch

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 90/SRT/2023[2017-18]Status: DisposedITAT Surat17 Mar 2023AY 2017-18

Bench: Shri Pawan Singhआ.अ.सं./Ita No.90/Srt/2023 (Ay 2017-18) (Hearing In Physical Court) Mahamadali Adam Patel Income Tax Officer, Apana Nagar Society, Ward-1(2), Bharuch-392001 Vs At P.O. Vagara, Bharuch-392001 Pan No: Adxpp 0699 Q अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Krutarth K Desai, Advocate राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr Date Of Filing Appeal 03.02.2023 सुनवाई की तारीख/Date Of Hearing 17.03.2023 उ"घोषणा क" तार"ख/Date Of 17.03.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Nfac/Ld.Cit(A)”] Dated 27.11.2021 For Assessment Year 2017-18, Which In Turn Arises Out Assessment Order Passed By Income-Tax Officer-Ward-1(2)/ Assessing Officer Under Section 144 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 19.12.2019. The Assessee Has Raised The Following Grounds Of Appeal:- “1. The Appellant Was Hold The Status Of Agriculturist, During The Year Under Consideration I.E. Ay 2017-18. The Entire Money Received Was The Income From Agriculture Activities Which Are Wholly Exempt Mahamadali Adam Patel From Taxation Purview. Hence The Appellant Is Not Liable To Pay Any Tax On This Income Addition Made By The Authority & Hence This Appeal. 2. The Learned Assessing Officer Has Erred In Appreciating The Factual Matrix Of The Case & Therefore The Addition Deserves To Be Deleted.

Section 144Section 254(1)

support of contention of delay, the assessee has filed a detailed application supported with an affidavit. In the application, the assessee has stated that NFAC/ Ld. CIT(A) upheld an addition of Rs.23.00 lakh and Rs.55,200/- in its order dated 27.11.2021. The assessee was required to file his appeal ... Majji Sannemma @ Sanyasirao Vs Reddy Sridevi & Ors. 5. In rejoinder submissions, the ld AR for the assessee submits that in fact the order of NFAC was not received by assessee 5 Mahamadali Adam Patel and the contention that it was communicated electronically on the same day, was mentioned on presumption

Nasim Vazir Shaikh, Sanjan vs. Income Tax Officer, Ward-5, Vapi

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

ITA 78/SRT/2023[2011-12]Status: DisposedITAT Surat17 Mar 2023AY 2011-12

Bench: Shri Pawan Singh

Section 254(1)

PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the assessee are directed against the separate orders of National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals), (in short, the ld. CIT(A)) dated 20/05/2022 and 27/03/2022 for the Assessment Year (AY) 2010-11 and 2011-12. Both

Nasim Vazir Shaikh, Sanjan vs. Income Tax Officer, Ward-5, Vapi

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

ITA 77/SRT/2023[2010-11]Status: DisposedITAT Surat17 Mar 2023AY 2010-11

Bench: Shri Pawan Singh

Section 254(1)

Sai Petroleum, Surat vs. Pr.CIT, -1, Surat

In the result, grounds no

ITA 116/SRT/2022[2017-18]Status: DisposedITAT Surat17 Mar 2023AY 2017-18

Bench: Shri Pawan Singhआ.अ.सं./Ita No.116/Srt/2022 (Ay 2017-18) (Hearing In Physical Court) Sai Petroleum Principal Commissioner Of 381, Survey No.415, Sachin, Income-Tax-1, Rom 123, Vs Surat-394230 Aayakhar Bhawan, Majura Pan No: Achfs 8318 Q Gate, Surat-395001 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Ketan S. Jagirdar, C.A राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing 16.03.2023 उ"घोषणा क" तार"ख/Date Of 17.03.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Nfac/Ld.Cit(A)”] Dated 15.03.2022 For Assessment Year 2017-18, Which In Turn Arises From The Addition Made By The Income Tax Officer, Ward-1(2)(4), Surat / Assessing Officer In Assessment Order Passed Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 27.12.2019. The Assessee Has Raised The Following Grounds Of Appeal:- “1) The Learned Commissioner Of Income Tax (Appeals) Nfac Has Erred In Law & On Facts In Confirming Ads Made By Ld. Ao As Per Order Passed U/S 143(3) Of The Act. Sai Petroleum I. Addition U/S 68 R.W.S. 115Bbe Of The Act Amounting To Rs.13,65,241 As Unreconciled Cash Deposited In Bank Accounted As Cash Sales During Demonetization Period. Ii. Addition U/S 68 Of The Act Amounting To Rs.10,00,000 Received From Debtors As Unaccounted Cash Deposited In Bank During Demonetization Period.

Section 131Section 133ASection 143(3)Section 254(1)Section 68

referred to as ‘the Act’) dated 27.12.2019. The assessee has raised the following grounds of appeal:- “1) The learned Commissioner of Income Tax (Appeals) NFAC has erred in law and on facts in confirming ads made by Ld. AO as per order passed ... Rs.10,00,000 received from debtors as unaccounted cash deposited in bank during demonetization period. 2) The learned Commissioner of Income-Tax(Appeals), NFAC has erred in law and on facts by not taking into consideration and giving judgment on ground of appeal no. 3 that

Incedo Technology Solutions Limited, Delhi vs. DCIT Circle -10(1), Delhi

In the result, the appeals in ITA No

ITA 460/DEL/2022[2017-18]Status: DisposedITAT Delhi16 Mar 2023AY 2017-18

Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 43B

appeal filed by the assessee is directed against the order dated 09.12.2021 passed by the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi relating to Assessment Year 2017-18. 2. Brief facts of the case as culled out from the material on record are as under :- Incedo ... order of CIT(A), assessee is now in appeal and has raised the following grounds: 1. “The order of the Ld. CIT(A), NFAC Delhi read with the order of the AO, CPC passed u/s 143(1)/154 is bad in law & wrong on facts as the same is passed

Indigo Infraprojects Private Limited, Delhi vs. ACIT, Circle 10(1), Delhi

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

ITA 1887/DEL/2022[2019-20]Status: DisposedITAT Delhi16 Mar 2023AY 2019-20

Bench: Shri Kul Bharat & Shri O.P.Kant[Assessment Year : 2019-20] Indigo Infraprojects Pvt.Ltd., Vs Acit, Wz-13, D/2, Opposite A-2, Circle-10(1), Gurudwara, Asaltpur, Janakpuri, Delhi. Delhi-110058. Pan-Aacci8551P Appellant Respondent Appellant By Shri Tarun Kandhari, Ca & Ms. Renu Suri, Ca Respondent By Shri Anuj Garg, Sr.Dr Date Of Hearing 15.03.2023 Date Of Pronouncement 16.03.2023

Section 143(1)Section 154Section 192Section 199Section 36(1)(va)

appeal filed by the assessee for the assessment year 2019- 20 is directed against the order of Ld. CIT(A), National Faceless Appeal Centre (“NFAC”), Delhi dated 21.06.2022. The assessee has raised following grounds of appeal:- 1. “That the order is bad in law and fact of the case

National Housing Bank, New Delhi vs. JCIT, Special Range-6, New Delhi

In the result, the appeals in ITA No

ITA 1242/DEL/2022[2019-20]Status: HeardITAT Delhi16 Mar 2023AY 2019-20

Section 139(1)Section 143(1)Section 2(24)(x)Section 36

DELHI BENCH ‘E’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER The National Housing Vs. CIT(A), NFAC Bank, Core-5A, 4th Floor Delhi India Habitat Centre, Lodhi Road, New Delhi – 110 003 PAN No. AABCN 2600 H (APPELLANT) (RESPONDENT) Assessee by Shri ... appeal filed by the assessee is directed against the order dated 13.08.2021 passed by the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi relating to Assessment Year 2019-20. 2. Brief facts of the case as culled out from the material on record are as under :- National

DCIT, CC-15, New Delhi vs. Bdr Builders & Developers P. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1179/DEL/2021[2017-18]Status: DisposedITAT Delhi16 Mar 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usasstt. Year: 2017-18 Dcit, Vs. Bdr Builders & Developers P. Ltd, Central Circle-15, B-393, Zakir Nagar So, South East New Delhi Delhi, New Delhi-1100025 (Appellant) (Respondent) Pan No. Assessee By : Dr. Rakesh Gupta, Adv Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 28.02.2023 Date Of Pronouncement: 16.03.2023

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Sh. Kanv Bali, Sr. DR

Section 139(1)Section 153ASection 68

THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘A’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar

Samyukta Health &Academic Society, Anakapalle vs. Income Tax Officer, Exemption Ward, Visakhapatnam

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

ITA 232/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam16 Mar 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.232/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2017-18) Samyukta Health & Academic Society Vs. Income Tax Officer Ramalayam Street Exemption Ward Gandhi Nagar Visakhapatnam Anakapalle [Pan : Aagts9608E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR

Section 11Section 143(1)Section 154

Delay : This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2021-22/1035073486(1) dated 25.08.2021 for the Assessment Year (A.Y.) 2017-18 with the delay of 178 days. The assessee filed petition

Om Prakash Verma, Bhopal vs. Income Tax Officer, Jagdalpur

ITA 87/RPR/2022[2010-11]Status: DisposedITAT Raipur16 Mar 2023AY 2010-11

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 87/Rpr/2022 "नधा"रण वष" / Assessment Year : 2010-11 Om Prakash Verma H. No.53, Star Homes Campus, Bawadiya Kalan, Bhopal (M.P)-462 039 Pan : Aaipv9836F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Jagdalpur (C.G.). ……""यथ" / Respondent

For Appellant: NoneFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(2)Section 143(3)Section 156

present appeal filed by the assessee is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 15.03.2022, which in turn arises from the order passed by the A.O under Sec. 143(3) of the Income-tax Act, 1961 (in short

Bhatia Energy and Minerals Pvt. Ltd., Bilaspur vs. Income Tax Officer, Ward-1(1), Bilaspur

In the result, appeal of the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 259/RPR/2022[2011-12]Status: DisposedITAT Raipur16 Mar 2023AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 259/Rpr/2022 "नधा"रण वष" / Assessment Year : 2011-12 Bhatia Energy & Minerals Pvt. Ltd. Near Bank Of India, Dayalband, Bilaspur (C.G.)-495 001 Pan : Aadcb8992N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.). ……""यथ" / Respondent

For Appellant: NoneFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(3)Section 147Section 148Section 151(1)Section 250Section 68

present appeal filed by the assessee is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 17.10.2022, which in turn arises from the order passed by the A.O under Sec. 143(3)/147 of the Income