ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

delay in filing of this Cross Objection is condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT(CENTRAL)-2, LUCKNOW

delay in \nfiling of this Cross Objection is condoned; and the Cross Objection is \nadmitted for hearing, on merits. \n(B) In the course of appellate proceedings in Income Tax Appellate \nTribunal, (“ITAT” for short), following paper book were filed from the \nassessee’s side:\n14 \nINDEX\n**********\nSIR, RAKESH KUMAR PANDEY\n(PAN-ATIPP6520B)\n1. Copy of ITR along

SMT. KUMUD YADAV,KANPUR vs. ASSESSING OFFICER, NFAC, DELHI

In the result, the appeal is partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2016-17 Smt. Kumud Yadav, Vs. Assessing Officer, Assessment Plot No. 192A, Awadhpuri Road, Unit, Income Tax Department, Lakhanpur, Kanpur Nagar Nfac, Delhi Pan: Abjpy4062E (Appellant) (Respondent) Assessee By: Sh. Pradeep Seth, Adv Revenue By: Sh. Amit Kumar, Addl Cit Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 27.02.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 On 11.0.025, Wherein The Ld. Cit(A) Has Set Aside The Orders Of The Assessing Officer Passed For The A.Y. 016-17 Under Section 147 R.W.S. 144 Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “1. That The Learned Cit(A) National Faceless Appeal Centre, Delhi Has Erred In Law & On Facts In Not Appreciating That The Assessment Order Passed U/S 147 Is Without Jurisdiction & Invalid As The Same Violates The Provisions Of "E-Assessment Of Income Escaping Assessment Scheme 2022" Notified On 29.03.22 Framed In Pursuance Of Sub Sections 1 & 2 Of Section 151A Of The Act Laying Down The Issue Of Notice U/S 148 In The Faceless Manner Through Automated Allocation Whereas In The Assessee'S Case It Has Not Been Issued In A Faceless Manner But By Jurisdictional Assessing Officer Who Was Not Assigned The Case In An Automated Manner. (Reliance On Judgement In The Case Of Hexaware Technoligies Ltd. Vs. Assistant Commissioner Of Income Tax & Others Reported In 464 Itr P. 430 (Paras 32 To 39).

151A of the Act laying down the issue of notice U/s 148 in the Faceless manner through automated allocation whereas in the assessee's case it has not been issued in a faceless manner but by jurisdictional Assessing officer who was not assigned the case in an automated manner. (Reliance on judgement in the case of HEXAWARE TECHNOLIGIES