SINGHAL PROP BUILD PRIVATE LIMITED,DELHI vs. ITO,WARD-23(3), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra
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. 2 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.
This assessee’s appeal is dismissed in above terms. Order Pronounced in the Open Court on 28/07/2025. (Avdhesh Kumar Mishra) (Satbeer Singh Godara) Accountant Member Judicial Member
Dated: 28/07/2025
*Subodh Kumar, Sr. PS*