Decision of HC having jurisdiction over AO to be followed by NFAC

Last updated: 24 June 2021
Quick Summary
The ITAT Agra has ruled that the National Faceless Appeal Centre (NFAC) must adhere to decisions made by the High Court that has jurisdiction over the Assessing Officer. The NFAC cannot deny relief to taxpayers by relying on rulings from a non-jurisdictional High Court if a conflicting decision exists from the relevant jurisdictional court. This decision aims to ensure fairness and proper application of tax law within the faceless appeal system.

Court :
ITAT Agra

Brief :
The Hon’ble ITAT, Agra in M/S Mahadev Cold Storage v. Assessing Officer [ITA No. 41 & 42/Agr/2021 and ITA No. 20 & 21/Agr/2021 dated June 14, 2021] held that the National Faceless Appeal Centre ('NFAC') should follow and apply the decision of jurisdictional High Court having jurisdiction over Assessing Officer ('AO') before passing any appellate order by way of draft or final appellate order. Any relief should not be refused to assessee by NFAC merely because there was some conflicting decision of non-jurisdictional High Court.

Citation :
ITA No. 41 & 42/Agr/2021 and ITA No. 20 & 21/Agr/2021 dated June 14, 2021

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Bimal Jain
Published in GST
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