INCOME TAX OFFICER, LUDHIANA vs. BALJINDER SINGH, LUDHIANA
Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY
PER RAJ PAL YADAV, VP 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. 2. 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. 3. 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.
4. After considering the finding of the CIT (Appeals), we do not find any error in it. Accordingly, appeal of the Revenue is dismissed.
5. In result, the appeal of the Revenue is dismissed.
Order pronounced on 10.09.2025. (KRINWANT SAHAY)
VICE PRESIDENT
“Poonam”
आदेश कì ÿितिलिप अúेिषत/ Copy of the order forwarded to :
1. अपीलाथê/ The Appellant
2. ÿÂयथê/ The Respondent
3. आयकर आयुĉ/ CIT
4. िवभागीय ÿितिनिध, आयकर अपीलीय आिधकरण, चÁडीगढ़/ DR, ITAT, CHANDIGARH
5. गाडª फाईल/ Guard File
सहायक पंजीकार/