KUSUM,DELHI vs. ASSESSING OFFICER, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
These assessee’s twin appeals
ITA
Nos.
1124
&
1125/Del/2025, for Assessment Year 2016-17, arise against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-
25/1071564360(1) & ITBA / NFAC / S / 250 / 2024-25 /
1071564360(1) dated 26.12.2024, in proceedings u/s 147 &
271(1)(c) of the Income Tax Act, 1961 (in short “the Act”), respectively.
Cases called twice. None appears at the assessee’s behest. She is accordingly proceeded ex-parte.
Coming to the assessee’s quantum appeal ITA No. 1125/Del/2025, learned departmental representative invites
ITA Nos. 1124 & 1125/Del/2025
Kusum
2
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 ITA No. 1125/Del/2025
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 ITA No. 1124/Del/2024 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.
ITA Nos. 1124 & 1125/Del/2025
Kusum
3
6. Both these assessee’s are dismissed at this stage in foregoing term. A copy of this common order be placed in the respective case files.
Order Pronounced in the Open Court on 15/05/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 15/05/2025
*Subodh Kumar, Sr. PS*