MOHAMMED IDRISH KHAN,DELHI vs. ITO,WARD- 67(4), DELHI

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ITA 1911/DEL/2025Status: DisposedITAT Delhi05 June 2025AY 2012-132 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found no merit in the assessee's appeal as the assessee had not provided cogent supportive material before the Assessing Officer. The appeal was dismissed.

What were the facts?

The assessee's appeal for AY 2012-13 was against the CIT(A)/NFAC's order. The CIT(A)/NFAC had remanded the assessee's appeal back to the Assessing Officer for fresh factual verification.

What were the issues?

Whether the assessee's appeal is maintainable when the CIT(A) has remanded the case back to the AO for fresh verification due to lack of supporting evidence.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: SMC NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Respondent: DR |

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: "SMC" NEW DELHI

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER

ITA No.1911/Del/2025 Assessment Year: 2012-13

Mohammed Idrish Khan, | Vs. | Income Tax Officer, G-36, Meer Vihar Colony, | Ward-67(4), VillMubarakpur Dabas, | New Delhi Delhi PAN :BHRPK3864R (Appellant) | (Respondent)

Assessee by | None Department by | Sh. Akhilesh Kumar Yadav, Sr. DR

Date of hearing | 05.06.2025 Date of pronouncement | 05.06.2025

ORDER

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 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

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER

Dated: 5th June, 2025.

RK/-

Copy forwarded to:

- 1. Appellant - 2. Respondent - 3. CIT - 4. CIT(A) - 5. DR

Asst. Registrar, ITAT, New Delhi

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