MANISH AGARWAL,KOLKATA vs. ITO WARD 37(1), KOLKATA, KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA
BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT
AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER
Manish Agarwal,
C/o Vishal Agarwal,
MK Point, Suite No.505,
27 Bentick Street, Kolkata
Vs ITO, Ward-37(1), Kolkata
PAN No. :AKUPS 0920 P
(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
निर्धाररती की ओर से /Assessee by : Shri Vishal Agarwal, FCA
रधजस्व की ओर से /Revenue by : Shri Praveen Kishore, CIT-DR
सुनवाई की तारीख / Date of Hearing
:
09/04/2025
घोषणा की तारीख/Date of Pronouncement
:
13/06/2025
आदेश / O R D E R
The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless
Appeal Centre (NFAC), Delhi dated 21.10.2024 passed for Assessment
Year 2017-18. 2. It was the submission of the ld. Counsel for the assessee that the ld.
CIT(A) has not adjudicated the legal issue and simply remit the matter back to the file of ld. Assessing Officer since it is an ex-parte order before the Assessing Officer. Therefore, the ld. Counsel for the assessee pleaded that the matter may go back to the file of ld. CIT(A) with a direction to adjudicate the legal ground raised by the assessee.
3. On the other hand, ld.CIT-DR submitted that the ld. CIT(A) has power to remit the issue back to the file of Assessing Officer since the order passed by the ld. Assessing Officer is u/s.144 of the Act and the assessee
ITANo.2591/KOL/2024
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can be able to raise the same legal ground even before the ld.AO.
Therefore, ld. Sr. DR pleaded to uphold the order passed by the ld. CIT(A).
4. We have considered the submissions of the parties and perused the material available on record. It is an admitted fact that the Assessing Officer has passed the assessment order u/s.144 of the Act. It is also an admitted fact that after amendment, the ld. CIT(A) is empowered to remand the matter back to the file of ld.AO to consider and pass the assessment order on merits. However, the contention of the ld. Counsel of the assessee is that the ld. CIT(A) has not adjudicated the legal ground which was raised by the assessee, therefore, he pleaded to remit the matter back to the file of ld.CIT(A). No doubt, after amendment the ld. CIT(A) has ample power to remit the matter back to the file of Assessing Officer, however, at the same time, he can also adjudicate the legal ground raised by the assessee. Even the ld. Assessing Officer is also equally empowered to address the legal ground raised by the assessee. Since the ld. CIT(A) has already set aside order passed by the ld. Assessing Officer u/s.144 of the Act directing the Assessing Officer to make fresh assessment, therefore, we do not see any infirmity in the order passed by the ld. CIT(A) and we uphold the same.
Further, we direct the assessee to raise the legal issue before the Assessing Officer along with other issues on merits and at the same time, the Assessing Officer is also directed to dispose off the legal grounds raised by the assessee along with other grounds. In view of the above findings, the grounds raised by the assessee are dismissed.
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5. In the result, the appeal of the assessee is dismissed
Order pronounced in the open Court on 13/06/2025. (RAKESH MISHRA) (DUVVURU RL REDDY)
लेखा सदस्य/ ACCOUNTANT MEMBER
उपाध्यक्ष / VICE PRESIDENT
कोलकाता Kolkata; ददनाांक Dated 13/06/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशधिुसधर/ BY ORDER,
(