TaxTMI 
TaxTMI 
2026 (4) TMI 1897
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....her husband Shri Sanjay Mittal Agarwal whereas same should have been passed under section 153C. 2. On facts and circumstances of the case, National faceless Assessment Centre (NFAC) erred in having assumed jurisdiction u/s 151A r.w.s 144B of the I.T. Act 1961 and passed assessment order on 08.03.2022 in faceless manner without having any jurisdiction in terms of 151A and scheme there under which is effective from 29.03.2022. 3. Appellant crave leave for add, delete, modify any other ground at or before hearing." 4. It was submitted by the ld. AR that in both cases, the assessment orders in the case of the assessee have been passed on 08.03.2022 by the NFAC. It was the submission that the NFAC got the power to pass assessment order only w.e.f. 29.03.2022. It was the submission that the issue is squarely covered by the decision of Coordinate Cuttack Bench of this Tribunal Nand Kumar Choudhury vs. ITO in ITA No.420/CTK/2025 dated 22.09.2025 wherein the Coordinate Bench has held as follows: 2. It was submitted by the ld. AR that the assessment order in the case of assessee has been passed by the NFAC on 28.03.2022. It was the submission that the Notificati....
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.... 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 NFAC on 28.03.2022. 4. In reply, ld. Sr. DR vehemently supported the orders of the ld. AO and ld.CIT(A). It was the submission that there are no other decisions on this issue and, therefore, the appeal may be heard on merits. 5. We have considered the rival submissions. Here in the appeal on merits would have no implication, insofar as on the technicality itself the issue has been held against the revenue by the coordinate bench of the Tribunal in the case of Md. Mahimud SK, referred to supra, wherein one of us is a party to the order. This being so, the decision of the coordinate bench of the Tribunal in the case of Md. Mahimud SK, referre....
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....ncome Tax, National Faceless Assessment Centre. Delhi GOVERNMENT OF INDIA MINISTRY OF FINANCE INCOME TAX DEPARTMENT National Faceles & Assessment Centre Dethl To. MO MAHINUD SK SIO ABDUL RAJJAK VILL-KISMAT NARAYANFUR PO SRIRAMPUR SID- ENGLISHBAZAR MALDA 732216 West Bengal Irvella PAN? BQYPS8209L Assessment Year: 2015-10 Date: 17/03/2022. DIN: ITBA/AST/F/147(SCN)/2021- 22/1040940460(1) Show cause Notice as to why the prononed radetion should not be made Ms/ Mr M/n 1. We appreciate the andety and uncertainty that la foting al of us in the times of Covid- 19. This communication is to asstad you in ending one uncertainty, which is pending el Assessment in your case foi the Assessment Your 2015-16. 2. The verlations as per the dron assessment order may bh wwan which ani proposed to be made in your cubes- Credible intonation had been received for the FY 2014-15 relevant 10 AY 2015-16, that the assessee bad aggregated credit turnover is Rs: 16.99 lacs and debit turnover is 16.99 lacs during the period 01.04.2014 to.31.03.2015 in the bank -necounted maintained in Bank of Baroda bearing a/c no. 39920100006975. Prima facie there was reason to believe....
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....abour with documentary evidence. But, assessee again did not submit his reply- 3. A final show cause notice u's 144 of the IT Act. 1961 was issued to the assesses 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 assetsee again failed to furnish any reply. 4. It is a part of record that during the course of assessment proceedings sufficient opportunity and masonable time was granted to the assessed 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 assesses to respond and to fumish the required Information. Further, while scrutinizing the case it would be of great Importance to have an idea about assesses's intention behind the non co- operation. The immediate iden that can be formed is that theassessor might have.tation it beneficial to evlide the proceedings rather than to co-operate in furnishing the information to avoid further inves....