“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

Shree Gomtesh Nagari Sah Pat Sanstha Maryadit, Sangli vs. ITO Ward 5, Sangli

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

ITA 925/PUN/2025[2020-21]Status: DisposedITAT Pune31 Jul 2025AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Amol R KulkarniFor Respondent: Shri Amol Khairnar, CIT-DR and Ms

Section 147Section 148Section 69Section 69A

BENCH : ITA Nos.924/PUN/2025 & 926/PUN/2025 filed by the assessee are directed against the separate orders dated 10.02.2025 of the Ld. CIT(A) / NFAC, Delhi relating to assessment years 2015-16 and 2016-17 respectively. ITA No.925/PUN/2025 filed by the assessee is directed against the order dated ... NFAC, Delhi relating to assessment year 2020-21. For the sake of convenience, all the three appeals were heard together and are being disposed of by this common order. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the ex-parte order

Shree Gomtesh Nagari Sah Pat Sanstha Maryadit, Sangli vs. ITO Ward 5, Sangli

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

ITA 924/PUN/2025[2015-16]Status: DisposedITAT Pune31 Jul 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Amol R KulkarniFor Respondent: Shri Amol Khairnar, CIT-DR and Ms

Section 147Section 148Section 69Section 69A

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, all the 5 appeals filed by the assessee are allowed

ITA 766/PUN/2025[2020-21]Status: DisposedITAT Pune31 Jul 2025AY 2020-21

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 11Section 12ASection 139(1)Section 143(1)Section 250

income as well as delay in uploading the audit report in Form 10B. We, therefore, set aside the order of the Ld. CIT(A) / NFAC and direct the Assessing Officer / CPC to allow the claim of exemption u/s 11 of the IT Act, 1961. The grounds raised by the assessee

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, all the 5 appeals filed by the assessee are allowed

ITA 765/PUN/2025[2019-20]Status: DisposedITAT Pune31 Jul 2025AY 2019-20

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 11Section 12ASection 139(1)Section 143(1)Section 250

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, all the 5 appeals filed by the assessee are allowed

ITA 763/PUN/2025[2018-19]Status: DisposedITAT Pune31 Jul 2025AY 2018-19

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 11Section 12ASection 139(1)Section 143(1)Section 250

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, all the 5 appeals filed by the assessee are allowed

ITA 762/PUN/2025[2017-18]Status: DisposedITAT Pune31 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 11Section 12ASection 139(1)Section 143(1)Section 250

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle Pune, Swargate

In the result, all the 5 appeals filed by the assessee are allowed

ITA 761/PUN/2025[2014-15]Status: DisposedITAT Pune31 Jul 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 11Section 12ASection 139(1)Section 143(1)Section 250

Ganesh Subhash Dhayarkar, Pune vs. Income Tax Officer Ward 6(1), Pune

In the result, appeal of the assessee is allowed

ITA 752/PUN/2025[2015-16]Status: DisposedITAT Pune31 Jul 2025AY 2015-16

Bench: Dr.Manish Borad & Ms.Astha Chandra

For Appellant: Shri Bharat ShahFor Respondent: Shri Ramnath P Murkunde

Section 139(4)Section 143(2)Section 148Section 250Section 271(1)(c)Section 54F

captioned appeal at the instance of assessee pertaining to A.Y. 2015-16 is directed against the order dated 28.01.2025 of National Faceless Appeal Centre (NFAC), Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Penalty Order dated 20.03.2018 passed u/s.271

Shivayya Tammayya Swami, Sangli vs. ITO Ward 2 Sangli, Sangli

In the result, all the appeals of the assessee bearing ITA

ITA 715/PUN/2025[2017-18]Status: DisposedITAT Pune31 Jul 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Smt. Deepa KhareFor Respondent: Shri Akhilesh Srivastva

Section 147Section 250

instance of assessee pertaining to A.Ys. 2013-14 to 2017-18 are directed against the separate orders of National Faceless Appeal Centre (NFAC), Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of respective Assessment orders passed u/s.147 r.w.s.144

Shivayya Tammayya Swami, Sangli vs. ITO Ward 2 Sangli, Sangli

In the result, all the appeals of the assessee bearing ITA

ITA 714/PUN/2025[2016-17]Status: DisposedITAT Pune31 Jul 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Smt. Deepa KhareFor Respondent: Shri Akhilesh Srivastva

Section 147Section 250

Shivayya Tammayya Swami, Sangli vs. ITO Ward 2 Sangli, Sangli

In the result, all the appeals of the assessee bearing ITA

ITA 713/PUN/2025[2015-16]Status: DisposedITAT Pune31 Jul 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Smt. Deepa KhareFor Respondent: Shri Akhilesh Srivastva

Section 147Section 250

Shivayya Tammayya Swami, Sangli vs. ITO Ward 2 Sangli, Sangli

In the result, all the appeals of the assessee bearing ITA

ITA 712/PUN/2025[2014-15]Status: DisposedITAT Pune31 Jul 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Smt. Deepa KhareFor Respondent: Shri Akhilesh Srivastva

Section 147Section 250

Shivayya Tammayya Swami, Sangli vs. ITO Ward 2 Sangli, Sangli

In the result, all the appeals of the assessee bearing ITA

ITA 711/PUN/2025[2013-14]Status: DisposedITAT Pune31 Jul 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Smt. Deepa KhareFor Respondent: Shri Akhilesh Srivastva

Section 147Section 250

Omkar Ramchandra Velhal, Kolhapur vs. Income Tax Officer, Ward 1(1), Kolhapur

In the result, appeal of the assessee is Partly Allowed

ITA 672/PUN/2025[2015-16]Status: DisposedITAT Pune31 Jul 2025AY 2015-16

Bench: Shri Vinay Bhamore & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.672/Pun/2025 निर्धारण वर्ष / Assessment Year: 2015-16 Omkar Ramchandra Velhal, V The Income Tax Officer, Plot No.183/3, Omkar Near S Ward-1(1), Kolhapur. Ganga Hospital, A Ward Dudhali, Kolhapur – 416012. Maharashtra. Pan: Asipv6553D Appellant/ Assessee Respondent / Revenue Assessee By Revenue By Date Of Hearing None Shri Aknath Abhang – Addl.Cit(Dr) 23/07/2025 Date Of Pronouncement 31/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16 Dated 21.01.2025, Emanating From Order U/S.147 Read With Section 144B Of The Income Tax Act, 1961, Dated 31.01.2023. The Assessee Has Raised Following Grounds Of Appeal :

Section 144BSection 147Section 148Section 148ASection 149Section 149(1)(b)Section 250Section 68

आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by Assessee against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], passed under section 250 of the Income Tax Act, 1961 for the A.Y.2015-16 dated 21.01.2025, emanating from order u/s.147 read with section 144B ... Rs.50 lakhs or more, u/sec. 149(1)(b), as amended vide Finance Act, 2021 w.e.f. 01.04.2021. 2. Jurisdiction: The assessment order passed by the NFAC is invalid and beyond its jurisdiction, as the reassessment proceedings were initiated by the jurisdictional Assessing Officer. The entire reassessment proceedings may kindly be quashed

Kaluram Narayan Bhujbal, Wakad vs. Income Tax Officer Ward 9(1) Pune, Pune

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

ITA 242/PUN/2025[2016-17]Status: DisposedITAT Pune31 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17

For Appellant: Shri Satish NadeFor Respondent: Smt. Shraddha Nichal

Section 143(2)Section 147Section 148Section 250(6)

PANDA, VP: This appeal filed by the assessee is directed against the ex-parte order dated 13.11.2024 of the Ld. CIT(A) / NFAC, relating to assessment year 2016-17. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the ex-parte order ... NFAC in dismissing the appeal of the assessee for non-prosecution and thereby confirming the various additions made by the Assessing Officer. 3. Facts of the case, in brief, are that the assessee is an individual and derives income from business and other sources. He filed his return of income

Late Abdul Rahiman Ibrahim Patait L/H Mujeeb Patait, Ratnagiri vs. Income Tax Officer, Ratnagiri

In the result, appeal of the assessee is allowed

ITA 1570/PUN/2025[2017-18]Status: DisposedITAT Pune31 Jul 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1570/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Late Abdul Rahiman Ibrahim V The Income Tax Officer, Patait Through Legal Heir S Ward-1, Ratnagiri. Mujeeb Abdul Patait, 318, Kanhe Mohala, Ap Kanhe, Tal Chiplun, Ratnagiri-415604. Pan: Adspp6791D Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Arvind Renge – Addl.Cit(Dr) Date Of Hearing 28/07/2025 Date Of Pronouncement 31/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Mr.Mujeeb Patait As Legal Heir Of Late Abdul Rahiman Ibrahim Patait, Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 25.03.2025, Emanating From Order U/S.147 R.W.S 144 Of The Income

Section 142(1)Section 147Section 159Section 250

appeal filed by Mr.Mujeeb Patait as Legal Heir of Late Abdul Rahiman Ibrahim Patait, against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], passed under section 250 of the Income Tax Act, 1961 for the A.Y.2017-18 dated 25.03.2025, emanating from order u/s.147 r.w.s 144 of the Income ITA No.1570/PUN/2025 ... hence needs to be quashed. 2. ON the facts and circumstances of the case an in law the CIT(A), NFAC erred in confirming the action of the AO, Ward 1, Ratnagiri (Hereinafter referred to as the AO) of making addition of interest income in the hands of the appellant

Amit Ambadas Mete, Aurangabad vs. ITO, Ward 1 (5) Aurangabad, Auranagabad

In the result, appeal of the assessee is partly allowed

ITA 1524/PUN/2025[2010-2011]Status: DisposedITAT Pune31 Jul 2025AY 2010-2011

Bench: Dr.Manish Borad

For Appellant: Shri Ramesh N ThetheFor Respondent: Shri Deepak Kumar Kedia

Section 142(1)Section 144Section 148Section 250Section 68

captioned appeal at the instance of assessee pertaining to A.Y. 2010-11 is directed against the order dated 18.03.2025 of National Faceless Appeal Centre (NFAC), Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment Order dated 29.03.2022 passed u/s.144 r.w.s.254 r.w.s144B

Bhagavan Devaram Patil, Jalgaon vs. ITO, Ward-2(1), Jalgaon

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

ITA 1447/PUN/2025[2017-18]Status: DisposedITAT Pune31 Jul 2025AY 2017-18

Bench: Dr.Manish Borad

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Deepak Kumar Kedia

Section 142(1)Section 144Section 250

captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 11.08.2023 of National Faceless Appeal Centre (NFAC) Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment Order dated 17.12.2019 passed u/s.144

Rajarambapu Patil Nagari Sah Patsansta Maryadit Ha, at Post Ashta, Tal Walwa Dist Sangli vs. Income Tax Officer Ward 5, Sangli

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

ITA 1262/PUN/2025[2020-21]Status: DisposedITAT Pune31 Jul 2025AY 2020-21

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1262/Pun/2025 िनधा"रण वष" / Assessment Year : 2020-21 Rajarambapu Patil Nagari Vs. Ito, Ward-5, Sangli. Sah. Patsansta Maryadit Ashta, Ashta, A.P. Ashta, Tal- Walwa, Dist.- Sangli- 416301. Pan : Aaaar0355G Appellant Respondent Assessee By : Shri Umesh Kumar Mali (Virtual) Revenue By : Shri Akhilesh Srivastva Date Of Hearing : 16.07.2025 Date Of Pronouncement : 31.07.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 24.03.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2020-21. 2. Facts Of The Case, In Brief, Are, That The Assessee Is A Credit Cooperative Society Engaged In Business Of Providing Credit Facilities To Its Members & Accepting Deposits From Them. The Assessee Cooperative Society Has Filed Its Return Of Income Declaring Nil

For Appellant: Shri Umesh Kumar Mali (Virtual)For Respondent: Shri Akhilesh Srivastva

Section 143(3)Section 80PSection 80P(2)(a)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE

Dhondiram Pundalik Dhule, Raigad vs. Income Tax Officer, Panvel Maharashtra

In the result, appeal of the Assessee is allowed

ITA 895/PUN/2024[2013-2014]Status: DisposedITAT Pune31 Jul 2025AY 2013-2014

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.895/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Dhondiram Pundalik Dhule, V The Income Tax Officer, 114B, Gayali Aali, Ram Kadu S Panvel, Maharashtra. Road, Mahad – 402301. Maharashtra. Pan: Bcqpd6127A Appellant/ Assessee Respondent / Revenue Assessee By Shri Bharat Raichandani – Ar(Virtual) Revenue By Shri Eknath Abhang –Addl.Cit(Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 31/07/2025

Section 139Section 147oSection 148Section 250Section 69A

आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by Assessee against the order of ld.Commissioner of Income Tax(Appeal)[[NFAC], passed under section 250 of the Income Tax Act, 1961 for the A.Y.2013-14dated 05.02.2024, emanating from order u/s.147of the Income Tax Act, 1961, dated