ITA 8097/DEL/2025

Parties Involved

Facts Summary

The appeal in ITA No.8097/Del/2025 for AY 2016-17, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 29.09.2025 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 15.03.2022 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’). The assessee had filed a return of income for AY 2016-17 on 03.08.2016 declaring total income of Rs. 7,30,160/-. The case of the assessee was sought to be reopened vide issuance of notice u/s 148 of the Act on 30-03-2021. In response to the notice, the assessee failed to file return of income and did not file any reply to the notices issued thereafter, which prompted the ld FAO to frame the assessment u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 15-03-2022 after determining total income of the assessee at Rs. 84,87,560/- as against the returned income of Rs. 7,30,160/-. The ld CIT(A) dismissed the appeal of the assessee as not maintainable on the ground of delay after issuing various notices of hearing and after obtaining the written submissions of the assessee in support of the grounds of appeal.…

Legal Issues

• 1. The validity of framing of reassessment by the Faceless Assessing Officer (FAO) for the year under consideration.
• 2. The assumption of jurisdiction by the National Faceless Assessment Centre (NFAC) on 30.12.2021.

Judgment Outcome

Decided in favour of Assessee.

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