“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

Suryoday Small Finance Bank Limited, Navi Mumbai vs. Deputy Commissioner of Income Tax 15(3)(2), Mumbai

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

ITA 3819/MUM/2025[2021-22]Status: DisposedITAT Mumbai14 Aug 2025AY 2021-22

Bench: Justice (Retd.) C.V. Bhadang & Ms. Padmavathy S.: A.Y. : 2021-22

For Appellant: Ms. Krupa Gandhi &For Respondent: Shri Swapnil Choudhary

Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 43B

RETD.) C.V. BHADANG, PRESIDENT : By this appeal, the appellant-assessee bank is challenging the order dated 07.03.2025 passed by the National Faceless Appeal Centre (NFAC) (‘CIT(A)’ for short). The appeal relates to assessment year 2021-22. 2. The brief facts are that the assessee is a scheduled commercial bank

M/S Leading Frontier Privte Limited, Mumbai vs. The Assistant Commissioner of Incomet Tax Circle 10(2)(1), Mumbai

Appeal of the assessee is allowed for statistical purposes

ITA 2638/MUM/2025[2017-18]Status: DisposedITAT Mumbai14 Aug 2025AY 2017-18

Bench: Ms Padmavathy S, Am & Shri Raj Kuamr Chauhan, Jm

For Appellant: Shri Nitesh Joshi & Shri Ansh

Section 142(1)Section 143(3)Section 250Section 68

Padmavathy S, AM: This appeal by the assessee is against the order of the Commissioner of Income Tax(Appeals)/ National Faceless Appeal Centre (NFAC), Delhi [In short 'CIT(A)'] passed under section 250 of the Income Tax Act, 1961 (the Act) dated 28.03.2025 for Assessment Year ... assessee raised the following grounds of appeal: M/s Leading Frontier Private Ltd. “1. The Learned Commissioner of Income Tax (Appeals)-NFAC ("Ld. CIT(A)") has erred in confirming addition of Rs. 10,00,00,000/- by treating the share capital received during the year under appeal as an unexplained cash

Procter and Gamble Health Private Limited, Mumbai vs. The Pr. Commissioner of Income Tax -8, Mumbai

In the result, appeal of the assessee is allowed

ITA 2326/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Aug 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

For Appellant: Ms. Aarti Vissanji & Shri Ajay BhandariFor Respondent: Shri R A Dhyani, CIT D/R

Section 143(3)Section 144BSection 263Section 40Section 50CSection 56(2)(x)Section 68

आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON

Sabeena Silk Mills, Mumbai vs. Income Tax Officer 31(1)(1), Mumbai

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

ITA 1508/MUM/2025[2021-22]Status: DisposedITAT Mumbai14 Aug 2025AY 2021-22

Bench: Shri Narndra Kumar Billaiya & Shri Anikesh Banerjeesabeena Silk Mills Vs Income-Tax Officer 31(1)(1), Apurva Industrial Estate, Mumbai, Majwana Road, Marol Kautilya Bhavan, Bkc, Bandra, Mumbai-400 059 Mumbai-400 051 Pan: Aabfs3210R Appellant Respondent

For Appellant: Shri H.N. MotiwalaFor Respondent: Shri Leyaqat Ali Aafaqui (SR.DR.)

Section 143(1)Section 154Section 250Section 50

Anikesh Banerjee (JM): The instant appeal of the assesse was filed against the order of the National Faceless appeal Centre (NFAC), Delhi [in short, ‘the Ld. CIT(A)] passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) for Assessment Year 2021-22, date of order ... another. 1. On the facts and in the circumstances of the case, the learned Commissioner of Income tax, National Faceless Appeal Centre (NFAC) Delhi, erred, in confirming the order of Deputy Director of Income tax, CPC, Bengaluru, under section 154 of the Act, in respect of not setting off brought

Kulbhushan Sahtani, New Delhi vs. ITO, Ward-51(5), New Delhi

In the result, the appeal of the assessee is allowed

ITA 4066/DEL/2024[2017-18]Status: DisposedITAT Delhi14 Aug 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2017-18] Kulbhushan Sahtani, Vs Ito, 2525/7, Bedanpura, Ward-51(5), Karol Bagh, New Delhi-110005. New Delhi Pan-Bknps5543L Appellant Respondent Appellant By Shri R.K.Goyal, Ar & Ms. Sherry Goyal, Adv. Respondent By Shri Om Prakash, Sr.Dr Date Of Hearing 22.05.2025 Date Of Pronouncement 14.08.2025 Order

Section 115BSection 143(3)Section 250Section 68

present appeal is filed by the assessee against the order dated 05.07.2024 passed by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld.CIT(A)”] in Appeal No.CIT(A), Delhi-17/10746/2019-20 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order

Society for Advancement of Villagers Empowerment and Rehabilitation for All, Kolkata vs. ITO (Exemp) Ward-2(2), New Delhi

The appeal of the assessee is allowed

ITA 2784/DEL/2023[2015-16]Status: DisposedITAT Delhi14 Aug 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandrasociety For Advancement Of Vs. Ito (Exem), Ward 2(2) Villagers Empowerment, Pratyakshkar Bhawan C/O, M/S Salarpuria Spm Civic Centre, Jajodia & Co., 7, C.R. New Delhi - 110002 Avenue, 3Rd Floor, Kolkata, West Bengal – 700 072 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacas3377F Appellant .. Respondent

For Appellant: Sh. Siddharth Jhajharia, CAFor Respondent: Sh. Manish Gupta, Sr. DR

Section 11Section 12ASection 12A(1)(b)Section 143(1)Section 143(1)(a)Section 154

MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order passed by the Ld. NFAC, Delhi dated 26.06.2023 arising out of the Rectification Order dated 12.11.2018 passed by the ITO (E), Ward-2(2) under Section 154 of the Income Tax Act, 1961 (hereinafter referred ... filed by the assessee before us by which it has been explained by the assessee that the order impugned dated 26.06.2023 passed by the NFAC, Delhi was received by the assessee on 30.06.2023 and in turn the matter was forwarded to the tax consultant by the trustee. Subsequently

DCIT, Central Circle -20, Delhi vs. Aman Growth Fund Pvt Ltd, Delhi

Appeal of the revenue are dismissed

ITA 2418/DEL/2022[2016-17]Status: DisposedITAT Delhi14 Aug 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 143(3)Section 250Section 56(2)(viib)

THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT

Mansoor Alam Siddiqui, Dehradun vs. ITO 1(1)(5), Dehradun

In the result, the Appeal of the Assessee is allowed

ITA 98/DDN/2025[2017-18]Status: DisposedITAT Dehradun13 Aug 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 98/Ddn/2025 (A.Y 2017-18) Mansoor Alam Siddiqui Vs. Income Tax Officer House No. 58, Silver Height, Aayakarbhawa, 13-A Near Maharashividyamandir Subhash Road, Dehradun School, Dehradun- Uttarakhand Uttarakhand 248001 Pan: Aaopsi59Ic Appellant Respondent Assessee By Sh. Amit Goel, Ca & Sh. Pranav Yadav, Adv Revenue By Sh. Amar Pal Singh, Jcit, Dr Date Of Hearing 08/08/2025 Date Of Pronouncement 13/08/2025

Section 115BSection 143(3)Section 69A

1 MansoorAlam Siddiqui IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “SMC”/ DEHRADUN] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL

Mr. Javed Mahammad, U.S.Nagar vs. ITO, Khatima

In the result, the Appeal of the Appellant is partly allowed for

ITA 34/DDN/2025[2017-18]Status: DisposedITAT Dehradun13 Aug 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 34/Ddn/2025 (A.Y 2017-18) Javed Mohammad Vs. Ito Bhoor Mohalia, Khatima, Khatima Udham Singh Nagar, Uttarakhand Uttarakhand Pan: Avepm9410H Appellant Respondent Assessee By Sh. Mohitdev, Adv Revenue By Sh. Amar Pal Singh, Jcit, Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 13/08/2025

Section 144

1 Mr.Javed Mohammad Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “SMC”/DEHRADUN”] BEFORE SHRI YOGESH KUMAR

Mukul Garg, Haridwar vs. ITO, Roorkee

In the result, the Appeal of the Assessee is partly allowed for

ITA 32/DDN/2025[2021-22]Status: DisposedITAT Dehradun13 Aug 2025AY 2021-22

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 32/Ddn/2025 (A.Y 2021-22) Mukul Garg, Vs. Income Tax Officer 383/1, Jadugar Road, Civil Roorkee Lines, Roorkee H. O., Uttarakhand Haridwar, Uttarakhand, India, 247667 Pan: Afdpg7612J Appellant Respondent Assessee By Sh. Rajiv Sahni, Ca Revenue By Sh. A. S. Rana, Sr. Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 13/08/2025

Section 154Section 154A

1 Mukul Garg Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “SMC”/ DEHRADUN] BEFORE SHRI YOGESH KUMAR

Shri Yash Paul Malhotra, Jalandhar vs. Deputy Commissioner of Incme Tax Circle-1, Jalandhar

In the result the appeal of the assessee is allowed

ITA 380/ASR/2024[2018-19]Status: DisposedITAT Amritsar13 Aug 2025AY 2018-19

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 132ASection 142(1)Section 143(2)Section 143(3)Section 148Section 153CSection 250Section 69A

Hearing 27.05.025 Date of Pronouncement 13.08.2025 ORDER Per: Udayan Dasgupta, J.M.: This appeal is filed by assessee against order of Ld. CIT (A), NFAC, Delhi, passed u/s 250 of the Income Tax Act 1961, dated 03.06.2024 which has arisen from the order of the AO NEAC, Delhi, passed ... grounds of appeal raised in Form No. 36 are as under: “1. That on the facts & circumstances of the case, Learned CIT(Appeals), NFAC, Delhi has grossly erred in law in I.T.A. No. 380/Asr/2024 2 Assessment Year: 2018-19 confirming initiation of proceedings

Shri Yash Paul Malhotra, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

In the result the appeal of the assessee is allowed

ITA 379/ASR/2024[2016-17]Status: DisposedITAT Amritsar13 Aug 2025AY 2016-17

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 133ASection 143(3)Section 250Section 271Section 271(1)Section 271(1)(C)Section 271(1)(c)

Hearing 27.05.025 Date of Pronouncement 13.08.2025 ORDER Per: Udayan Dasgupta, J.M.: This appeal is filed by assessee against order of Ld. CIT (A), NFAC, Delhi, passed u/s 250 of the Income Tax Act 1961, dated 03.06.2024 which has arisen from the order of the DCIT, Circle-2, Jalandhar, passed ... grounds of appeal raised in Form No. 36 are as under: “1. That on the facts & circumstances of the case, Learned CIT(Appeals), NFAC, Delhi has grossly erred in law in I.T.A. No. 379/Asr/2024 2 Assessment Year: 2016-17 confirming penalty of Rs. 17,68,888/- imposed

V S Dempo Holdings Private Limited, Panaji-Goa vs. Asst. Commissioner of Income Tax, Circle One

ITA 146/PAN/2025[2019-20]Status: DisposedITAT Panaji13 Aug 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 146/Pan/2025 Assessment Year : 2019-20 V. S. Dempo Holdings Pvt. Ltd. Dempo House, Campal, Panaji, Goa-403001. Pan : Aaace4220P . . . . . . . Appellant V/S Asstt. Commissioner Of Income Tax, Circle-1(1), Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr Rohan Deshpande [‘Ld. Ar’] Revenue By : Capt. Pradeep Arya [‘Ld. Dr’] Date Of Conclusive Hearing : 12/08/2025 Date Of Pronouncement : 13/08/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order Itba/Apl/S/250/2024-25/1074798262(1) Dt. 21/03/2025 Passed By Addl./Jt. Commissioner Of Income Tax Appeals-1, Hyderabad, [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income- Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Dt. 25/10/2020 Passed U/S 143(1) Of The Act By The Central Processing Centre, Bengaluru [‘Ld. Cpc’ Hereinafter] Anent To Assessment Year 2019-20 [‘Ay’ Hereinafter].

For Appellant: Mr Rohan Deshpande [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]

Section 143(1)Section 246ASection 249Section 250

captioned appeal of the assessee impugns DIN & Order ITBA/APL/S/250/2024-25/1074798262(1) dt. 21/03/2025 passed by Addl./Jt. Commissioner of Income Tax Appeals-1, Hyderabad, [‘Ld. NFAC’ hereinafter] u/s 250 of the Income- tax Act, 1961 [‘the Act’ hereinafter] which in turn arisen out of order dt. 25/10/2020 passed ... case we have heard the rival party’s submission on limited issue of ex-parte dismissal of first appeal by the Ld. NFAC and subject to rule 18 of ITAT-Rules 1963 perused material placed on record. 3. We note that, the return of income filed by the appellant assessee

Gurunath Gundu Gojagekar, Belagavi vs. The Deputy Commissioner of Income Tax, Circle - 1, Belgavi

ITA 143/PAN/2025[2013-14]Status: DisposedITAT Panaji13 Aug 2025AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 143/Pan/2025 Assessment Year : 2013-14 Gurunath Gundu Gojagekar 508, Hindu Nagar, Tilakwadi, Belgavi-590006. Pan : Aappg4152N . . . . . . . Applicant V/S Deputy Commissioner Of Income Tax, Circle-1, Belgaum. . . . . . . . Respondent Appearances Assessee By : Mr Omkar Godbole [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 12/08/2025 घोषणा की तारीख / Date Of Pronouncement : 13/08/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order Itba/Nfac/S/250/2024-25/1073157632(1) Dt. 12/02/2025 Passed By The National Faceless Appeal Centre, Delhi [‘Ld. Nfac’] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’] Which In Turn Arisen Out Of Order Of Rectification Dt. 02/03/2021 Passed U/S 154 Of The Act By The Dy. Commissioner Of Income Tax, Circle-1(1), Belagavi [‘Ld. Ao’] Anent To Assessment Year 2013-14 [‘Ay’].

For Appellant: Mr Omkar Godbole [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 154Section 246ASection 250

PADMAHSHALI; The captioned appeal of the assessee impugns DIN & Order ITBA/NFAC/S/250/2024-25/1073157632(1) dt. 12/02/2025 passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 250 of the Income-tax Act, 1961 [‘the Act’] which in turn arisen out of order of rectification dt. 02/03/2021 passed ... deem it fit to condone the same and proceed to adjudicate the limited issue of ex-parte dismissal of first appeal by the Ld. NFAC. Recording the same, advanced accordingly. 3. Without touching the merits and grounds of the appeal, Ld. AR submitted that, the impugned order has suffered from