ASSTT. COMMISSIONER OF INCOME TAX, PATIALA vs. AMIT KUMAR SINGLA, MANDI GOBINDGARH

PDF · subscribers
ITA 1209/CHANDI/2025Status: DisposedITAT Chandigarh06 April 2026AY 2022-233 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A) was authorized under section 251(1)(a) of the Income Tax Act, 1961, to set aside an ex-parte order and remit it to the AO for re-adjudication. Therefore, the CIT(A) had rightly exercised its powers.

What were the facts?

The Revenue appealed against the order of the CIT(A) for Assessment Year 2022-23. The CIT(A) had set aside an ex-parte assessment order passed by the AO under section 147 read with section 144 of the Income Tax Act, 1961, and remitted the matter back to the AO.

What were the issues?

Whether the CIT(A) erred in exercising powers under section 251(1)(a) by setting aside an ex-parte assessment order for fresh adjudication by the AO.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 251(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH

Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri Yogesh Monga, CA
For Respondent: Shri Manav Bansal, CIT DR
Hearing: 25.03.2026Pronounced: 06.04.2026

O R D E R PER RAJPAL YADAV, VP

The Revenue is in appeal against the order of the ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 08.07.2025 passed for assessment year 2022-23.

2.

The grievance of the Revenue revolves around a single issue, namely, ld.CIT (Appeals) has erred in exercising the powers u/s 251(1)(a) of the Income Tax Act, 1961 and setting /CHD/2025 A.Y.2022-23 2 aside the assessment order to the file of AO for passing a fresh assessment order.

4.

With the assistance of ld. Representative, we have gone through the record carefully. The assessment in this case has been framed u/s 147 r.w.s. 144 of the Income Tax Act, 1961. In other words, it is an ex-parte assessment according to the best judgement of the AO. Section 251(1)(a) of the Act authorize the ld.CIT (Appeals) to set aside an ex-parte order and remit the issues to the file of AO for re-adjudication. Therefore, we are of the view that ld. First Appellate Authority has rightly exercised its power and rightly set aside the issue and no interference is called for. Accordingly, appeal of the Revenue is dismissed.

5.

In the result, the appeal of the Revenue is dismissed.

Order pronounced on 6th April, 2026.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →