SINGHAL PROP BUILD PRIVATE LIMITED,DELHI vs. ITO,WARD-23(3), DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal found merit in the Revenue's arguments supporting the CIT(A)/NFAC's remand directions. The Tribunal clarified that the assessee is free to raise all legal and factual submissions in the consequential proceedings.
What were the facts?
The assessee's appeal for AY 2013-14 arose from an order passed under Section 147 r.w.s. 144 of the Income Tax Act. The Assessing Officer completed the assessment on 20.05.2023. The CIT(A)/NFAC set aside the appeal back to the Assessing Officer.
What were the issues?
Whether the CIT(A)/NFAC was justified in setting aside the assessment order back to the Assessing Officer based on a newly amended provision of the Act.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra
Asstt. Year : 2013-14 Singhal Prop Build Pvt. Ltd., Vs Income Tax Officer, BT-7, Som Dutt Chambers-1, Bhikaji Ward-23(3), Cama Place, New Delhi-110016 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AALCS4976K Assessee by : None Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 28.07.2025 Date of Pronouncement: 28.07.2025 ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2013-14, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1072547647(1) dated 25.01.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
It next emerges with the able assistance coming from the Revenue side that the Assessing Officer herein had completed his section 147 r.w.s. 144 assessment in the assessee’s case on 20.05.2023. And that, the CIT(A)/NFAC thereafter has set aside Singhal Prop Build Pvt. Ltd. the assessee’s lower appeal back to the Assessing Officer in light of the newly amended provision i.e. section 251(1)(a) proviso inserted by the Finance Act, 2024 w.e.f. 01.10.2024 specifically empowering him to “set aside” in case of an assessment framed u/s 144 of the Act.
That being the case, we find merit in the Revenue’s vehement arguments supporting the learned CIT(A)/NFAC remand directions which stand upheld in very terms. We make it clear before parting that it shall indeed open for the assessee to raise all legal as well as factual submissions on merits in the consequential proceedings which shall be dealt with as per law.
More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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