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Facts
The assessee filed an appeal against the order of the CIT(A) which had set aside the assessment order and remitted the matter back to the Assessing Officer (AO) for fresh assessment. The original assessment was based on a notice issued u/s.147 r.w.s.144B of the Act.
Held
The Tribunal noted that the CIT(A) had remitted the matter back to the AO without dealing with the legal and merits issues. Observing that both parties had no objection, the Tribunal restored all issues to the file of the jurisdictional AO for denovo assessment.
Key Issues
Whether the CIT(A) was justified in setting aside the assessment order and remitting the matter back to the AO without deciding the appeal on merits. Whether the Tribunal should restore the issues for denovo assessment.
Sections Cited
250, 147, 144B, 148, 251(1)(a), 69A, 68
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “A”, PUNE
Before: DR.MANISH BORAD & MS. ASTHA CHANDRA
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeal at the instance of assessee pertaining to A.Y.2 017-18 is directed against the order of Ld. CIT(A)/National Faceless Appeal Centre, Delhi dated 04.12.2024 passed u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’) which inturn is arising out of Assessment order u/s.147 r.w.s.144B of the Act dated 30.03.2022.
Assessee has various ground of appeal challenging the validity of notice issued u/s.148 of the Act based on which the re-assessment proceedings were carried out and various grounds on merits against the additions made u/s.69A and 68 of the Act.
We have heard the rival contentions and perused the record placed before us. We observed that ld.CIT(A) without dealing with legal as well as on merits of the case has remitted the matter back to the file of ld. Assessing Officer observing as follows :
“6.1 I have carefully considered the AO’s viewpoint contained in the Assessment Order, the grounds of appeal
, statement of facts made by the appellant in the matter.
7. I have perused the matter. During the assessment proceedings the appellant failed to furnish any documentary evidence in support of his claim and did not comply with the notices issued during assessment proceedings. Further, the appellant has furnished additional evidence during appellate proceedings. In view of the above, invoking the section 251(1)(a) of the Act, the Assessment Order dated 30/03/2022 passed under section 147 read with section 144 of the Income Tax Act by the A.O., is thus set aside. In accordance with circumstances existing in the case, the matter is restored back to the Assessing Officer for making a fresh assessment in the light of the documentary evidences as may be placed before him and after making such inquiries as may be considered expedient by the AO. The appellant shall be given suitable opportunity to adduce evidences and offer explanation as may be considered expedient to defend its claim. Further, the appellant is also directed to cooperate with AO in completion of fresh assessment. 7.2 With these observations, the matter is remitted back to AO for fresh assessment in accordance with law.”
From the above, it is manifest that ld.CIT(A) without dealing with the issues has remitted the matter to the file of ld. Assessing Officer for making fresh assessment invoking section 251(1)(a) of the Act. Both the parties had no objection if the issues raised in the instant appeal are restored to the file of ld. Jurisdictional Assessing Officer. We therefore in the larger interest of justice deem it proper to restore all the issues raised in the instant appeal to the file of ld. JAO for denovo assessment. Ld.JAO in the set-aside proceedings shall give an opportunity to the hearing to the assessee and then decide in accordance with law. Assessee is also directed to remain vigilant and make satisfactory compliance to the notice(s) of hearing issued by Ld. JAO. Assessee is further directed to refrain from taking adjournments unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 25th day of August, 2025.