IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री रवीश सदू , माननीय न्याययक सदस्य एवं श्री एस बालाकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI S BALAKRISHNAN HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.587/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2015-16)

Maria Rojalu Pothamuri Vs. Income Tax Officer Narsaraopet Ward-1 PAN : APIPP1604G Narsaraopet (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदधतध कध प्रनतनिनर्त्व/ : Shri I Kama Sastry, CA Assessee Represented by रधजस्व कध प्रनतनिनर्त्व/ : Dr.Aparna Villuri, Sr.AR Department Represented by सुिवधईसमधप्तहोिेकीनतनि/ : 26/11/2025 Date of Conclusion of Hearing घोर्णध की तधरीख/ : 05/12/2025 Date of Pronouncement

ORDER

PER S BALAKRISHNAN, AM:

This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre (“NFAC”), Delhi in DIN & Order No. ITBA/NFAC/S/250/2025-26/1078805106(1) dated 23.07.2025 arising out of the order passed u/s 147 of the Income Tax Act, 1961 (in short “the Act”), dated 02.03.2024 for the AY 2015-16.

2. Brief facts of the case are that, assessee being an individual has not filed return of income for the assessment year under consideration under section 139 of the Act. As per the information available with the department, the assessee has made cash deposits of Rs.54,80,000/- in Union Bank of India during the period relevant to A.Y.2015-16. Thereafter, Ld. Assessing Officer [hereinafter in short “Ld. AO"] issued show- cause notice under section 148A(b) of the Act. In response, assessee failed to furnish any information. Accordingly, the case was reopened by issue of notice under section 148 of the Act dated 07.04.2022 after passing order under section 148A(d) of the Act. The assessee has not filed return of income in response to notice issued under section 148 of the Act and also no submission is made in response to other notices issued by the Assessing Officer. Thereafter, Assessing Officer proceeded to complete the assessment and accordingly treated the amount of Rs.54,80,000/-as unexplained money under section 69A of the Act and determined the total income of the assessee at Rs.56,34,000/-.

3. On being aggrieved by the order of the Ld. AO, assessee filed an appeal before Ld. CIT(A). Before Ld. CIT(A), assessee has raised various grounds challenging the assessment order. After considering the submissions of the assessee, Ld.CIT(A) dismissed the appeal of the assessee.

4. Being aggrieved by the order of the Ld. CIT(A), assessee filed an appeal before the Tribunal by raising following grounds of appeal: -

1. The Ld. CIT(Appeals), National Faceless Appeal Centre is not justified in remanding the case back to the Assessing Officer for examining the issue of limitation of the notice under section 148 in the light of decision of the Honourble Supreme Court of India in UOI vs. Rajeev Bansal.

2. The notice under section 148 issued on 07.04.2022 for the assessment year 2015-16 is barred by limitation as per the first proviso to section 149(1)(b) [new section inserted by the Finance Act, 2021, w.e.f. 01.04.2021] being beyond six years from the end of the assessment year as per the provisions section 149(1)(b) existing upto 31.03.2021]

3. The show cause notice under section 148A(b) dated 2L.03.2022 with the prior approval of PCCII AP & Telangana, is invalid as the same has not given 7 clear days for compliance, consequently the entire reassessment proceedings are invalid and void ab initio.

4. The notice under section 148 dated 07.04.2022 issued by the lncome-tax Officer, Ward-1, Narasaraopeta is invalid for the reason that:

i. The notice has been issued by the jurisdictional Assessing Officer instead of by the National Faceless Assessment Centre as mandated by the e-assessment of income escaping assessment scheme.

ii. The notice u/s 748 is issued with prior approval of Pr. CCII, AP & Telangana, whereas no such approval is needed for notices issued on or after 01.04.2022 where order