2025 (9) TMI 1775

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.... the assessee is at liberty to raise any legal issue before any appellate authority for the first time even when the same has not been raised before the lower authorities. The case of the assessee is squarely covered by the decisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 04. The facts in brief are that the notice u/s 148 of the Act was issued on 24.03.2021, by ITO Ward-1(2), Guwahati. The assessee complied with the said notice by filing the return of income on 20.12.2021. Thereafter, notice u/s 142(1) of the Act dated 02.11.2021 along with questionnaire was issued to the assessee by ITO Ward 1(2), Guwahati. Notice u/s 143(2) read with section 147 of the Act was issued by the ld. AO, National faceless assessment center (Delhi), on 21.02.2022. Thereafter, the show cause notice was issued on 18.03.2022 by national faceless assessment center calling for various details and information from th....

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....L/2024 vide order dated 04.03.2025, wherein the co-ordinate Bench has decided the issue by observing and holding as under: - "11. We have perused the section of Section 151A of the Act, which deals with the faceless assessment of income escaping assessment and was brought on the statute book by taxation and other law (realization and amendment of certain provisions) Act, 2020, with effect from 01.11.2020 which was notified on 29.03.2022 vide notification no.18/2022/F. No. 370142/16/2022-TPL(Part)]. Therefore, the assessment proceedings were taken by the National Faceless Assessment Centre, Delhi by issuing notice u/s 142(1) dated 09.02.2022 and thereafter the assessment was framed accordingly after issuing show cause notice which in our opinion is without jurisdiction. The provision of Section 151A of the Act were brought on the statute book with effect from 01.11.2020. However, the same were made effective and applicable with effect from 29.03.2022 vide notification no. when the CBDT notified the new scheme for assessment of income escaping assessment scheme, 2022. In our considered view the assessment framed is without jurisdiction and cannot be sustained. The case of th....

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.... Yours faithfully, Additional / Joint / Deputy / Assistant Commissioner of Income Tax, National Faceless Assessment Centre, Delh GOVERNMENT OF INDIA MINISTRY OF FINANCE INCOME TAX DEPARTMENT National Faceless Assessment Centre Delhi as Tax Departijen Faceless Assessment: India To, MD MAHIMUD SK S/O ABDUL RAJJAK VILL-KISMAT NARAYANPUR , PO-SRIRAMPUR SD- ENGLISHBAZAR MALDA 732216 , West Bengal ndia DIN: ITBA/AST/F/147(SCN)/2021- 22/1040949460(1) Date: Assessment Year: PAN: BQYPS8209L 17/03/2022 2015-16 Show cause Notice as to why the proposed variation should not be made Ms/ Mr/ M/s, 1. 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. 2. The variations as per the draft assessment order may be seen which are proposed to be made in your case :- Credible information had been received for the FY 2014-15 relevant to AY 2015-16, that the assessee had aggregated credit turnover is Rs. 16.99 lacs and debit turnover is 16.99 lacs during the period 01.04.2014 to 31.03....

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....mit his reply. After that, again a notice u/s 142(1) dated 09.02.2022 was issued to furnish detailed computation of income, copy of cash flow statement, details of contract made with documentary evidence and details of payment to the labour 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 notice has been issued, it is the duty of the assessee to respond and to furnish the required information. Further, while scrutinizing the case it would be of great importance to have an idea about assessee's intentio....