SHALOO AND S BUILDCON PVT LTD,DELHI vs. ITO WARD-23(1), DELHI

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)] dated 21.04.2025, for Assessment Year 2014-15.

Shri Subhash Singhal, appearing on behalf of the assessee submits that the CIT(A) has erred in restoring the matter back to the Assessing Officer (AO). He further submitted that the assessee could not make submissions before the Assessing Officer as the notices sent by the assessee through email were never served on the assessee. The only notice received by the assessee was dated 17.03.2022 which was sent by the AO through Postal Department. In response to the said notice the assessee filed return of income. The return of income filed in (AY 2014-15) response to the notice u/s. 148 of the Income Tax Act, 1961(hereinafter referred to as ‘the Act’) was rejected by the Assessing Officer as the same was filed belatedly. The reason for delay in filing of return was explained before the AO, i.e. non receipt of earlier notices. The ld. AR prayed that the AO be directed to consider return of income filed by the assessee and make assessment thereon.

Per contra, Ms. Sudha Gupta representing the department prayed for dismissing appeal of the assessee. The ld. DR submitted that once the CIT(A) has restored the matter back to the AO for fresh assessment, the assessee should not have any further grievance.