TaxTMI 
TaxTMI 
2025 (9) TMI 1744
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....een passed by the NFAC on 28.03.2022. It was the submission that the Notification by which the National Faceless Assessment Centre was made effective is dated 29.03.2022. It was the submission that consequently the assessment order passed on 28.03.2022 is liable to be quashed. Ld. AR placed reliance on the decision of the coordinate bench of the Tribunal in the case of Md. Mahimud SK in ITA Nos. 2230&2229/Kol/2024 pronounced on 04.03.2025, wherein in para 10 to 12, the coordinate bench of the Tribunal has held as under :- 010. After hearing the rival contentions and perusing the materials available on record, we find that the notice to the assessee was issued u/s 148 of the Act on 31.03.2021, through e-mail after the case was reope....
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....see find force from the decision of Nabiul Industrial Metal Pvt. Ltd., Paschim Medinipur VS. I.T.O., in ITA no. 1328/KOL/2024 for A.Y. 2017-18, the order dated 15.10.2024, wherein a similar issue has been decided in favor of the assessee. For the sake of ready reference, the notice issued u/s 142(1) dated 09.02.2022 and show cause notice dated 17.03.2022, are extracted below :- 012. Considering the above facts and legal position, we are of the considered opinion that the order passed by the NFAC, Delhi is without jurisdiction and is hereby quashed. The appeal of the assessee is allowed. 3. It was the submission that the assessment year in the impugned appeal is liable to be quashed as the assessment order has been passed by the ....
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....e for A.Y. 2015-16 under Faceless Assessment Scheme, 2019, 2. We appreciate the anxiety and uncertainty that is facing all of us In the times of Covid-19. This communication is to assist you in ending one uncertainty, which is pending e-Assessment in your case for the Assessment Year 2015-16. 3. You are requested and required to kindly furnish or cause to be furnished on or before 12/02/2022 by 04:47 PM, the accounts and documents specified in the Annexure to this notice. 4. The accounts or documents, as mentioned above, are required to be submitted online electronically in 'E- proceedings" facility through your account in e-Filing website (www.Incometaxindiaefiling.gov.in) Yours faithfully, Additional / Joint / Deputy / Assista....
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....asons and seeking prior approval of Pr. Commissioner of Income-tax. Accordingly, statutory notice U/s 148 of the Act was issued & sent to the assessee by DIN & Document No. ITBA/ÃST/S/148/2020-21/1032066973(1) dated 31.03.2021 through E-mail requiring the assessee to file his Income Tax Return for the A.Y 2015-16 within 30 days of service of the said notice. In compliance of notice u/s 148, the assessee filed her return of income vide acknowledgement No. 345878730280421 dated 28.04.2021 declaring an income of Rs. 2.25,800/-, During the year under consideration the assessee earned income under the Head Income from Business and Income from other Sources. Statutory notices u/s 143(2). 142(1) alongwith questionnaire were issued to assessee. ....
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....ur with documentary evidence, But, assessee again did not submit his reply. 3. A final show cause notice u/s 144 of the I.T Act. 1961 was issued to the assessee on 23.02.2022 for the sake of natural justice and providing one more and last opportunity to explain requesting him to furnish the requisite details on or before 25.02.2022. The assessee again failed to furnish any reply. 4. It is a part of record that during the course of assessment proceedings sufficient opportunity and reasonable time was granted to the assessee but he did not bother to comply with the notices and to provide the vital information /documents so as to enable the assessing officer to complete the assessment. Needless to mention here that when a statutory notic....
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....are initiated separately. Returned Income Rs. 2,25,800/- Add :- as per para 5 Rs. 21.06,182/- Rs. 23,31.982/- Assessed Income Issue Penalty notice u/s 271(1)(c) and 271(1)(b) of the Income Tax Act, 1961. Assessed issue requisite documents to the assessee. This order is being passed u/s 147/143(3) r.w.s. 144B of the I.T. Act. 1961. You are hereby given an opportunity to show cause why proposed variation should not be made and the assessment should not be completed accordingly. 3. Kindly submit your response through your registered e-filing account at www.incometax.gov.in by 23:59 hours of 21/03/2022, whereby you may either :- a. accept the proposed variation; or b. file your written reply objecting to the ....