INCOME TAX OFFICER, PUNE vs. RAMAN KUMAR, HOSHIARPUR

Although a number of grounds have been raised by the Revenue, however these all relate to the order of the Ld. CIT(A)/NFAC in setting aside the assessment order passed by the Ld. Assessing Officer (“AO”) u/s 143(3) r.w.s 144B of the Income Tax Act, 1961 (the “Act”) despite having no jurisdiction to do so u/s 251 of the Act.

None appeared for and/or on behalf of the assesse when the matter was called for hearing on 21.05.2026. The assesse failed to appear even on the earlier date of hearing on 06.04.2026. No adjournment application has been filed by the assesse for any of the above two dates fixed for hearing. However, the Ld. Departmental Representative (DR) was present on all the above dates of hearing. Under these circumstances, we deem it fit to adjudicate the appeal with the assistance of Ld. DR and the material available on record.

We have perused the case records and heard the Ld. DR. The Ld. DR at the outset submitted that the sole grievance of the Revenue against the order of Ld. CIT(A)/NFAC is that he has wrongly set aside the assessment order dated 27.12.2022 passed u/s 143(3) r.w.s. 144B of the Act because the Ld. CIT(A) has no jurisdiction to do so u/s 251 of the Act. The Ld. AO has passed the impugned assessment order u/s 143(3) r.w.s. 144B of the Act and not u/s 144 of the Act as mandated in the Proviso to section 251(1)(a) inserted by the Finance (No. 2) Act, 2024 with effect from 01.10.2024 which empowers the Appellant Authority to set aside and remand only in case where the appeal is against the assessment order passed u/s 144 of the Act.

On perusal the assessment order passed by the Ld. AO and the impugned order of the Ld. CIT(A)/NFAC, we find the above contentions of the Ld. AO to be correct. In this view of the matter, we deem it fit to set aside the impugned order of Ld. CIT(A)/NFAC and restore the matter back to his file for re-adjudication afresh on merits of the case after affording due opportunity of hearing to the parties. Needless to say, the assessee shall make the necessary submissions as may be required/called upon on the appointed date, without seeking any adjournment under any pretext, unless required for a sufficient cause, failing which the Ld. CIT(A)/NFAC shall be at liberty to pass the appropriate order in accordance with law. We hold

In the result the appeal of the Revenue is treated as allowed for statistical purposes.