TaxTMI 
TaxTMI 
2026 (10) TMI 38
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....ncome-Tax Act, 1961 (hereinafter referred to as "the Act") for the Assessment Year 2019-20. 2. The assessee has raised the following grounds of appeal: "1. The Ld. CIT(A) erred in law and on facts arbitrary disallowing the claim under Section 80GGC of the Act without appreciating that the Ld. Assessing Officer failed to independently evaluate the evidences produced. 2. The Ld. CIT(A) erred in law and on facts confirming the addition of the bank transactions U/s 69A r.w.s. 115BBE as Unexplained Money rejecting by ignoring the produced evidences and the explanations of the assessee. 3. The Ld. CIT(A) erred in law and on facts by enhancing assessee income while disallowing the deduction U/s 80C of the Act without ....
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....unal, on 23.03.2026, the assessee has also filed an application for admission of modified and amplified additional ground of appeal which read as follows:- "The Assessment Order dated 11.03.2025 passed by the Ld. Jurisdictional Assessing Officer (JAO), ITO Ward 1, Nadiad, under Section 143(3) read with Section 147 of the Income Tax Act, 1961 for Assessment Year 2019-20 is void ab initio and without jurisdiction on two independent and co-equal counts: Count I- Jurisdictional Illegality of the Final Assessment Order: After the Jurisdictional Assessing Officer (JAO) issued the Notice u/s 148 on 24.04.2023, the National Faceless Assessment Centre (NFAC) assumed and exercised exclusive substantive jurisdiction over the reassess....
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....ies on this issue and perused the material available on record. 7. We first consider the application for admission of the additional ground. The Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd. v. CIT, 229 ITR 383 (SC), has held that a question of law arising from the facts which are already on record can be raised before the Tribunal for the first time, provided its adjudication does not require investigation into fresh facts. In the present case, the additional ground challenges the very jurisdiction and validity of the reassessment proceedings. The facts relied upon by the assessee, including the dates and nature of notices issued during the reassessment proceedings and the authority from whom such notices were iss....
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....the JAO could not resume jurisdiction and pass the final assessment order. Count I - Whether the JAO had jurisdiction to pass the final assessment order 10. We have carefully considered the rival submissions and the material available on record. Section 144B of the Act provides for faceless assessment, including reassessment u/s 147 of the Act. Further, Notification No. 18/2022 dated 29.03.2022 provides that reassessment u/s 147 shall be conducted through automated allocation and in a faceless manner, to the extent provided under section 144B of the Act. In the present case, after issuance of notice u/s 148 on 24.04.2023, the reassessment proceedings were admittedly conducted through the faceless mechanism. Various notices under se....
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....e Jurisdictional AO (ITO Ward-1, Nadiad). Hence, 144B is not applicable. In view of the above, the appeal of the assessee is being adjudicated on merits of the case. Claim u/s 80GGC - Rs. 2,00,000/- 12. This issue stands covered by the order of the Tribunal in the case of Saurabh Pravinbhai Patel Vs. ITO in ITA No.1017/Ahd/2023, vide order dated 30.04.2025, wherein, on the basis of the investigation material, bank trail and modus operandi of the recipient political party, the disallowance u/s 80GGC was upheld. We also find that similar issue stands adjudicated by the Coordinate benches of this Tribunal in the following cases :- (i) Mihir Bipinbhai Parekh Vs. DCIT (ITA No. 1173/Mum/2026), (ii) Milind Pankajbhai Shr....