MANISH AGARWAL,KOLKATA vs. ITO WARD 37(1), KOLKATA, KOLKATA

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.

by the assessee.

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.