What did the Tribunal hold?

The Tribunal noted that the assessee did not wish to press the appeal. Therefore, the appeal was dismissed as not pressed, with the assessee free to raise all pleas before the Assessing Officer.

The assessee filed an appeal against the order of the CIT(A) which had restored the matter back to the Assessing Officer for a fresh assessment. The assessee stated that they accepted the CIT(A)'s findings and did not wish to press their appeal.

What were the issues?

Whether the assessee's appeal before the ITAT should be pressed when the assessee accepts the CIT(A)'s order restoring the matter to the AO for fresh assessment.

Aman Saini, Rohtak vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCHES, NEW DELHI

Before: SHRI VIKAS AWASTHY & SHRI M BALAGANESH

For Respondent: Shri Ajay Kumar Arora ,SR DR

PER VIKAS AWASTHY, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 30.09.2025, for Assessment Year 2020-21.

Shri Naveen Goyal, appearing on behalf of the assessee submits that the CIT(A) vide impugned order has restored the matter back to the Assessing Officer (AO) for making fresh assessment. The ld. Authorized Representative of the assessee stated at Bar that the said findings of the CIT(A) has been accepted by the assessee/appellant, hence, the assessee does not wish to press present appeal.

ITA 6277/DEL/2025 AMAN SAINI 3. Shri Ajay Kumar Arora, Sr. DR representing the department submitted that the CIT(A) has allowed appeal of the assessee for statistical purpose and has restored the matter to AO for fresh assessment. No prejudice is caused to the assessee, hence, the present appeal of the assessee is liable to be dismissed.

Both sides heard. In light of statement made by ld. Authorized Representative of the assessee at Bar, the present appeal is dismissed as not pressed. The assessee is at liberty to raise all possible pleas on merits in accordance with law before the AO. The AO shall make fresh assessment in compliance of directions of the CIT(A), after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

In the result, impugned order is upheld and appeal of the assessee is dismissed.

Order pronounced in the open court on Monday the 25th of May, 2026.

Sd/- Sd/- M BALAGANESH VIKAS AWASTHY ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi Dated: 27-May-2026 Copy to:

AMAN SAINI, 322/20, ROHTAK, 1 ROHTAK-124001, HARYANA ITO, 2 AAYKAR BHAWAN ROHTAK, ROHTAK-124001, HARYANA 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

ITA 6277/DEL/2025 AMAN SAINI

AMAN SAINI,ROHTAK vs. ITO, ROHTAK

What did the Tribunal hold?

What were the facts?

What were the issues?

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