AMOL VIJAY KARNAWAT,PUNE vs. ITO, WARD-8(1), PUNE, PUNE
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “A”, PUNE
BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER
AND MS. ASTHA CHANDRA, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.250/PUN/2025
Assessment Year : 2017-18
Amol Vijay Karnawat,
Sr.No.694/1/11,
Near Gauri Mini Theatre,
Gavane Vasti, Bhosari,
Pune 411 039
Maharashtra
PAN : ARZPK2269H
Vs.
Income Tax Officer,
Ward-8(1), Pune/
ITO-NFAC, Delhi
Appellant
Respondent
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. 2. 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.
Appellant by :
Shri Nikhil Mutha
Respondent by :
Shri Ramnath P. Murkunde
Date of hearing
:
23.07.2025
Date of pronouncement
:
25.08.2025
Amol Vijay Karnawat
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3. 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.
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.
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. Juri ictional 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 Amol Vijay Karnawat
3
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. (ASTHA CHANDRA)
ACCOUNTANT MEMBER
पुणे / Pune; दनांक / Dated : 25th August, 2025. Satish
आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to :
अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “A” बच, पुणे / DR, ITAT, “A” Bench, Pune.
गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER,
//// Senior Private Secretary
आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.