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Facts
The Revenue appealed against the CIT (Appeals) order for AY 2019-20, in which the CIT (Appeals) had set aside an ex-parte assessment order. The original assessment order was passed ex-parte under Section 144 read with Section 144B of the Income Tax Act, and all issues were remitted back to the Assessing Officer.
Held
The Tribunal affirmed that the CIT (Appeals) has the power under Section 251(1)(a) of the Income Tax Act to set aside an ex-parte assessment order and remand issues to the Assessing Officer. Finding no error in the CIT (Appeals)'s decision to set aside and remand the case, the Tribunal dismissed the Revenue's appeal.
Key Issues
Whether the CIT (Appeals) was justified in setting aside an ex-parte assessment order and remanding the case to the Assessing Officer under Section 251(1)(a) of the Income Tax Act.
Sections Cited
251(1)(a), 144, 144B
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Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY
The Revenue is in appeal against the order of the ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 27.01.2025 passed for assessment year 2019-20.
The grievance of the Revenue is that ld. CIT (Appeals) has erred in setting aside the assessment order and relegating all A.Y.2019-20 2 the issues to the file of Assessing Officer by exercising the powers u/s 251(1)(a) of the Income Tax Act, 1961.
With the assistance of ld. DR, we have gone through the record carefully. We find that assessment order has been passed ex-parte u/s 144 read with Section 144B of the Income Tax Act. The CIT (Appeals) has been empowered u/s 251(1)(a) of the Act to set aside any issue to the file of AO, if assessment order was passed ex-parte.
After considering the finding of the CIT (Appeals), we do not find any error in it. Accordingly, appeal of the Revenue is dismissed.
In result, the appeal of the Revenue is dismissed.
Order pronounced on 10.09.2025.