KUSUM,DELHI vs. ASSESSING OFFICER, DELHI

Cases called twice. None appears at the assessee’s behest. She is accordingly proceeded ex-parte.

Coming to the assessee’s quantum appeal learned departmental representative invites the tribunal’s attention to the CIT(A)/NFAC’s lower appellate discussion in para 4 onwards to the fact that the assessee’s case has already been restored/set aside back to the Assessing Officer who had framed his best judgment assessment u/s 144 of the Act on 30.03.2022. That being the clinching factual position, the tribunal is of the considered view that there is no illegality or irregularity found in the learned lower appellate authorities’ remand directions at this stage in principle. The assessee’s instant quantum appeal deserves to be declined therefore as the learned Assessing Officer has already been directed to consider the assessee’s entire explanation afresh; if any. Order accordingly.

The assessee’s consequential penalty appeal u/s 271(1)(c) of the Act also follows the suit in very terms.

It is made it clear before parting that the assessee shall be indeed at liberty to raise all legal as well as factual pleas before the learned Assessing Officer in remand proceedings.