आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री संदीप धसंह करहैल, न्याधयक सदस्य एिं श्री ओकं ारेश्वर धिदारा लेखा सदस्य के समक्ष, BEFORE SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER &

SHRI OMKARESHWAR CHIDARA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 641/VIZ/2025 (निर्धारण वर्ा/ Assessment Year:2018-19)

Income Tax Officer – Ward – 1 v. Chagantipadu Primary Agri Co-op Gudiwada Credit Society Limited NOH957 O/o. The Pr. Commissioner of Income Tax Door No. 1-142, Chagantipadu Village I.T. Office, SVR Plaza Chagantipadu Post Siddartha Public School Road Thotlavalluru Mandalam Moghulrajapuram, Vijayawada – 520010 Krishna – 521163, Andhra Pradesh Andhra Pradesh [PAN: AABAC1862G]

(अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

सी.ओ सं. / C.O. No. 42/VIZ/2025 [आयकरअपीलसं . से उत्पन्न /ITA No.641/VIZ/2025 (निर्धारण वर्ा/ A.Y. 2018-19)]

Chagantipadu Primary Agri Coop v. Income Tax Officer – Ward – 1 Credit Society Limited NOH957 Gudiwada Door No. 1-142, Chagantipadu Village O/o. the Pr. Commissioner of Income Tax Chagantipadu Post I.T. Office, SVR Plaza Thotlavalluru Mandalam Siddartha Public School Road Krishna – 521163, Andhra Pradesh Moghulrajapuram, Vijayawada – 520010 Andhra Pradesh [PAN: AABAC1862G]

(अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

आदेश /O R D E R PER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER:

1. The present appeal by the Revenue and cross objection by the assessee have been filed against the impugned order dated 26.08.2025 passed under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter in short “Ld.CIT(A)”] for the A.Y. 2018-19.

2. In its appeal, the Revenue has raised the following grounds of appeal challenging the order passed by the Ld. CIT(A), whereby the assessment order passed under section 147 r.w.s. 144B of the Act was held to be without jurisdiction, as the notice under section 148 of the Act was found to be issued without jurisdiction: -

“1. The order of the Ld. Commissioner of Income Tax, NFAC, Delhi is erroneous both in law and on facts of the case.

2. Whether on the facts and in the circumstances of the case and in law, the CIT (Appeals)is justified in holding that the assessment order passed on 27.03.2023 is invalid and illegal relying on certain High Court decisions which have not yet attained finality. Further the Special Leave Petitions filed by the Revenue on the same issues are pending before the Hon'ble Supreme Court of India. Hence, the order of the CIT (A) is contrary to settled legal principles.

3. Whether on the facts and in the circumstances of the case and in law, the CIT(Appeals) is justified in holding that the assessment order passed on 27.03.2023 u/s.147 r.w.s 144B of the Act for the A.Y. 2018-19 is invalid and illegal, even on the notificationS.0.1466(E) issued by the CBDT dt. 29.03.2022 only speaks of the scope of the scheme with regard to the procedures covered by it and lays down the legal contours of how such procedures are to be carried out. Under the provisions of the Act, both the JAO and the units under NFAC have concurrent jurisdiction.

4. Whether on the facts and in the circumstances of the case and in law, the CIT(Appeals)is justified in holding that the assessment order passed on 27.03.2023 is invalid and illegal without considering the fact that the assessee had participated in the assessment proceedings before the FAO without raising any objection to jurisdiction at the initial stage, and later claimed that the notice u/s.148 was invalid.

5. The order of the Ld. CIT (A) is contrary to facts, and deserves to be set aside. The assessment order passed by the Faceless Assessing Officer on 27.03.2023 may kindly be restored.

6. Any other grounds that may be urged at the time of hearing.”

3. While the assessee has raised the following grounds of appeal in its cross objection,