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Facts
The assessee's appeal for assessment year 2012-13 arises against an order involving proceedings under Section 147 read with Section 144 of the Income-tax Act, 1961. The assessee sought an adjournment to prepare their case.
Held
The Tribunal noted that the CIT(A)/NFAC had already restored the matter to the Assessing Officer for fresh adjudication. Given the ex-parte assessment already framed by the Assessing Officer, the Tribunal found no reason to interfere with the remand direction.
Key Issues
Whether the Tribunal should interfere with a remand direction given by the lower appellate authority, especially when an ex-parte assessment has already been made by the Assessing Officer.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Assessment Year: 2012-13 Bhumika Buildwell Pvt. Ltd., Vs. Dy. CIT, 255, Naharpur Village, Circle-4(2), Sector-7, Rohini, Delhi New Delhi PAN :AADCB6771D (Appellant) (Respondent) Assessee by Sh. Sanjay Goyal, CA Department by Sh. Yogeshwar Sharma, Sr. DR Date of hearing 14.05.2025 Date of pronouncement 14.05.2025 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/250/2024-25/1071492042(1), dated 23.12.2024, involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
It emerges at the outset that the assessee has sought for an adjournment on the ground that it requires further time to prepare.
A perusal of the case records indicates that the learned CIT(A)/NFAC in the impugned detailed lower appellate discussion in paragraph 6.4 has already restored the matter back to the Assessing Officer for its afresh adjudication.
That being the case and in light of the fact that the learned Assessing Officer has framed its ex-parte assessment under section 144 of the Act on 28.11.2019, the tribunal finds no reason to interfere with the impugned remand direction at this stage. Upheld accordingly.
It is made clear before parting, that the assessee shall indeed be at liberty to raise all legal and factual arguments before the learned Assessing Officer in consequential proceedings, including that of its liability having ceased to exist in light of the alleged “strike off” of the company, which shall be duly considered as per law.