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TMI Blog2024 (7) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... oresaid aspect of the provisions of Section 151A of the Act cannot be said to be applicable only for one aspect, i.e., proceedings post the issue of notice under Section 148 of the Act being assessment, reassessment or recomputation under Section 147 of the Act and inapplicable to the issuance of notice under Section 148 of the Act. The Scheme is clearly applicable for issuance of notice under Section 148 of the Act and accordingly, it is only the FAO which can issue the notice under Section 148 of the Act and not the JAO. For the purposes of making assessment or reassessment, the provisions of Section 144B of the Act would be applicable as no such manner for reassessment is separately provided in the Scheme. For issuing notice, the term to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Aggarwal, ITP For the Respondent : Smt. Priyanka Patel, Sr. DR ORDER PER DR. M. L. MEENA, AM: The captioned appeal has been filed by the assessee against the order of the ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated 30.01.2024 passed ex-party qua the assessee is un-admitted in violation of section 249(4) of the Act which is arising out of the Assessment Order dated 29.12.2023 passed u/s 147 r.w.s. 144/144 of the Act by the NFAC (Delhi) in respect of the Assessment Year: 2016-17. 2. The ld. counsel for the assessee has taken additional grounds of appeal vide its application dated 06.05.2024: 12. That the CT(A) has erred in confirming the addition made by the AO without appreciating the fact that the assessment framed u/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciating the fact that the assessment framed u/s 147 is bad in law as the notice u/s 148 was issued by the jurisdictional AO and not by NFAC. Thus, the assumption of jurisdiction by the Ld. AO u/s 148 was in violation of mandatory jurisdictional conditions as stipulated in Notification No 18/2022 dated 29th March 2022. The Ld. AR contended that the order u/s 148A(d) was passed on 16.03.2023 and subsequently the notice was issued u/s 148 dated 16.03.2023 by Jurisdictional AO is bad in law. In support, the Ld. AR has file a written synopsis with citation placed on record, In support of the notification No 18/2022 dated 29.03.2022 (APB, Pg. 19) on scope of new Scheme he submits as under: - 3. Scope of the Scheme. For the purpose of this Scheme, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase law cited before us. It is an undisputed fact that in the present case, the notice was issued by jurisdictional AO i.e. ITO Ward, Katra and the order was passed u/s 148A(d) of the Act, on 16.03.2023 by the Jurisdiction AO . On perusal of the copy of notice issued u/s 148, it is noted that the notice was issued by jurisdictional AO i.e. ITO Ward, Katra and not by NFAC. The snapshot of the notice is produced for reference hereunder: 8. From the above, it is evident that the notice u/s 148 issued by the jurisdictional AO and the order passed u/s 148A(d) by the jurisdictional AO are bad in law as the same are in violation of notification No 18/2022 issued by CBDT dated 29th March 2022 and against the provisions of section 151A. 9. In exerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic jurisdiction to exclusion of the other and taking any other view in the matter, would not only result in chaos but also render the whole faceless proceedings redundant. In our view, when notices are issued by the FAO, it would be open to an assessee to make submission before the JAO and vice versa, is clearly not contemplated in the Act. Therefore, there is no question of concurrent jurisdiction of both FAO and the JAO with respect to the issuance of notice under Section 148 of the Act. 11. That the Scheme dated 29th March 2022 in paragraph 3 clearly provides that the issuance of notice shall be through automated allocation which means that the same is mandatory and is required to be followed by the Department and does not give any discr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urposes of making assessment or reassessment, the provisions of Section 144B of the Act would be applicable as no such manner for reassessment is separately provided in the Scheme. For issuing notice, the term to the extent provided in Section 144B of the Act is not relevant. The Scheme provides that the notice under Section 148 of the Act, shall be issued through automated allocation, in accordance with risk management strategy formulated by the Board as referred to in Section 148 of the Act and in a faceless manner. Therefore, to the extent provided in Section 144B of the Act does not go with issuance of notice and is applicable only with reference to assessment or reassessment. The phrase to the extent provided in Section 144B of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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