TaxTMI 
TaxTMI 
2025 (7) TMI 2065
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....ated 29/03/2022 for operation of faceless assessment, accordingly the reassessment order dated 21/03/2022 passed u/s. 147 r.w.s. 144 r.w.s. 144B passed by the NFAC, Delhi in violation of the provisions of section 151A r.w.s. 144B may kindly be held as null & void and to be quashed. 2. That on facts, and in the circumstances of the case and in law, the ITO, Ward 4(1), Gurgaon [JAO] erred in assuming jurisdiction towards income escaped assessment u/s.147 under the un-amended provisions valid up to 31/03/2021 ignoring the legal principle that due date for issuing preliminary jurisdiction notice u/s.148 under the un amended provisions for the assessment year 2013-14 was up to 31/03/2021, in the present case section 148 notice dated 31/03/2021 was issued on 01/04/2021 after the due date, accordingly notice u/s. 148 dated 31/03/2021 issued on 01/04/2021 may kindly be held as time barred, thus the whole reassessment proceedings including the consequential assessment order may kindly be held as null and void and deserves to be quashed." (B). Additional legal jurisdictional grounds of appeal raised above by the assessee are purely legal in nature goes to the root of the ma....
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....sessee's alleged cash deposits of Rs. 4,22,25,229/- as unexplained, which stand upheld to the extent of Rs.2,00,00,000/- only in the lower appellate discussion. It is in this factual backdrop that the assessee's case before us is that given the fact that the faceless regime in question got notified on 29.03.2022, the faceless assessment framed in his case on 21.03.2022 is non-est in the eyes of law. 6. The Revenue has drawn strong support from the learned lower authorities respective findings framing the faceless assessment herein in the assessee's case. We find no reason to express our concurrence to the Revenue's foregoing arguments. A perusal of the case file indicates that this tribunal recent learned co-ordinate bench order in ITA No. 1328/Kol/2024 dated 15.10.2024 in Nabiul Industrial Metal Pvt. Ltd. Vs. ITO has decided the very issue against the department as under: "1.1. The brief facts of the case of the appellant are that the assessee Nabiul Industrial Metal Pvt. Ltd. did not file the return of income for the AY 2017-18 as a result of which case of the assessee was re-opened u/s 147 of the Act. The Assessing Officer (hereinafter referred to as ld. 'AO&#....
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....d as 28.03.2022 that is prior to 29.03.2022. Ld. Counsel for the assessee further submits that the assumption of jurisdiction by the NFAC was without jurisdiction. Consequently, the whole assessment is without jurisdiction and unsustainable in law. Ld. Counsel for the assessee further drew the attention of this Bench on the issuance of show cause notice and submitted that it was served on 29.03.2022 and asked the assessee to furnish explanation on or before 29.03.2022, it means without giving the assessee any opportunity before framing of the assessment order. Ld. Counsel for the assessee has filed the following papers: a) Notification of Ministry of Finance dated 29.03.2022. b) Notice issued u/s 142(1) of the Act. c) Show cause notice dated 28.03.2022. 1.4. Ld. D/R though supports the impugned order but did not raise any objection on the legal ground. 2. We have perused the records and the papers filed by the assessee. It appears that Notification with respect to Section 151A of the Act has been made with effect from 29.03.2022 which is as under: "S.O. 1466(E).-In exercise of the powers conferred by sub-sections (1) and (2) of ....
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....essment order, passed, is to be deemed without jurisdiction. Subsequently, all the orders passed are hereby held to be without jurisdiction." 7. We adopt the above detailed discussion mutatis mutandis to accept the assessee's instant additional/legal ground in very terms to quash the assessing authority's assessment framed in his case on 21.03.2022. Ordered accordingly. 8. All other pleadings on merits stand rendered academic. 9. This assessee's appeal is allowed. Order Pronounced in the Open Court on 30/07/2025. ============= Document 1 GOVERNMENT OF INDIA MINISTRY OF FINANCE INCOME TAX DEPARTMENT National Faceless Assessment Centre Delhi To. NABIUL INDUSTRIAL METAL PRIVATE LIMITED VILL AND POST DHADIMBA, DIST PASCHIM MEDINIPUR MIDNAPORE 721301,Wost Bongol Lodia PAN: AAECN3170B Assessment Year: 2017-18 Date; 20/11/2021 DIN: ITBA/AST/F/142(1)/2021- 22/1037352059(1) Notice under sub-section (1) of Section 142 of the Income Tax Act, 1961 Doar Taxpayer. Kindly refer to ongoing assessment proceedings in your case for A. T . 2017-18 under Faceless Assessment Scheme, 2018. 2. We appreciate the anxiety and uncertainty that is faci....