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Facts
The Revenue filed an appeal against the order of the CIT (Appeals) who had set aside the assessment order for AY 2011-12. The assessment order was ex-parte, and the CIT (Appeals) found it necessary to re-examine certain issues.
Held
The tribunal held that the CIT (Appeals) was empowered to set aside the assessment order under Section 251(1)(a) of the Income Tax Act, especially after 01.04.2023. Finding no infirmity in the CIT (Appeals) order, the tribunal dismissed the Revenue's appeal.
Key Issues
Whether the CIT (Appeals) was justified in setting aside an ex-parte assessment order for fresh enquiry and re-adjudication.
Sections Cited
251(1)(a)
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Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY
The present appeal is directed at the instance of the Revenue against the order of the ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 05.11.2024 passed for assessment year 2011-12.
The Revenue has taken eleven grounds of appeal, out of which qua Ground No. 10, it has been pleaded that ld. CIT (Appeals) has erred in setting aside the assessment order for A.Y.2011-12 2 fresh enquiry and re-adjudication. In response to the notice of hearing, no one has come present on behalf of assessee.
With the assistance of ld. Ld. CIT DR, we have gone through the record carefully. A perusal of the record would reveal that assessment order is an ex-parte order. The ld. CIT (Appeals) has felt it necessary that issues are required to be re-examined. Therefore, he set aside the issue to the file of AO.
After 01.04.2023, the ld. CIT (Appeals) has been empowered to set aside the assessment order and therefore, CIT (Appeals) has exercised such powers contemplated in Section 251(1)(a) of the Income Tax Act. We do not find any infirmity in the order of the CIT (Appeals). Accordingly, appeal of the Revenue is dismissed.
In the result, appeal of the Revenue is dismissed.
Order pronounced on 27.08.2025.