BHUMIKA BUILDWELL PVT LTD,NEW DELHI vs. AUTHORISED SIGNATORY, NEW DELHI
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2012-13
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’).
2. Heard both the parties. Case file perused.
3. It emerges at the outset that the assessee has sought for an adjournment on the ground that it requires further time to prepare.
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
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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.
4. 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.
5. 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.
6. This assessee’s appeal is dismissed in above terms.
Order pronounced in the open court on 14th May, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 14th May, 2025. RK/-