INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Assessment Year: 2020-21)

Haricharan Rathore, Vs. ITO, 125, Path Kheda, Ashok Ashok Nagar, Nagar, MP MP (Appellant) (Respondent)

PAN: CSQPR0999M Assessee by : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 21/01/2026 Date of pronouncement 21/01/2026

O R D E R

1. The appeal in ITA No. 472/AGR/2025 for AY 2020-21, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 09.09.2025 against the order of assessment passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 25.03.2025 by the Assessing Officer, Assessment Unit, Income Tax Department (hereinafter referred to as ‘ld. AO’).

2. Though the assessee has raised several grounds of appeal, the preliminary issue to be decided is whether the assumption of jurisdiction for reopening the assessment by Jurisdictional Assessment Officer(JAO) as against Faceless Assessment Officer (FAO) could be considered as valid. This goes to the root of the matter and hence I deem it fit to add