MOHAMMED IDRISH KHAN,DELHI vs. ITO,WARD- 67(4), DELHI
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2012-13 Mohammed Idrish Khan, G-36, Meer Vihar Colony, Vill.-Mubarakpur Dabas, Delhi Vs. Income Tax Officer, Ward-67(4), New Delhi PAN :BHRPK3864R (Appellant)
This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National
Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1072587723(1), dated
27.01.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
2. Learned departmental representative invites the tribunal’s attention to the CIT(A)/NFAC’s discussion at pages 8 onwards
Assessee by None
Department by Sh. Akhilesh Kumar Yadav, Sr. DR
Date of hearing
05.06.2025
Date of pronouncement
05.06.2025
2 | P a g e remanding the assessee’s lower appeal back to the Assessing
Officer as the latter has completed his assessment on 06.12.2019
under section 144. It is thus clear in other words that all what the learned lower appellate authority has done is to restore back the assessee’s substantive grounds raised in the lower appeal to the Assessing Officer for his afresh factual verification since the corresponding documentary evidence(s) could not be verified during assessment. That being the clinching case, the tribunal finds no merit in the assessee’s instant appeal at this stage once he had not filed his cogent supportive material before the Assessing
Officer in above terms. Ordered accordingly.
3. This assessee’s appeal is dismissed.
Order pronounced in the open court on 5th June, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 5th June, 2025. RK/-