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Facts
The assessee filed twin appeals against the order of the CIT(A)/NFAC for AY 2016-17, concerning proceedings under section 147 and 271(1)(c) of the Act. The assessee remained ex-parte, and the departmental representative presented the case.
Held
The tribunal noted that the case had been restored to the Assessing Officer for fresh consideration under section 144. Finding no illegality in the remand directions, the tribunal declined the assessee's quantum appeal. The penalty appeal was also dismissed.
Key Issues
Whether the CIT(A)/NFAC's remand directions were legally sound and if the assessee's appeals should be dismissed when the case was already restored to the AO for fresh assessment.
Sections Cited
147, 271(1)(c), 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2016-17 : Asstt. Year : 2016-17 Kusum, Vs Assessing Officer, A-38, 2nd Floor, Gali No. 2, Ward-59(2), Madhu Vihar, Delhi-110092 Vikas Bhawan, Delhi-110005 (APPELLANT) (RESPONDENT) PAN No. ARFPK1002Q Assessee by : None Revenue by : Sh. Yogeshwar Sharma, Sr. DR Date of Hearing: 15.05.2025 Date of Pronouncement: 15.05.2025 ORDER
These assessee’s twin appeals & 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 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.