INCOME TAX OFFICER, WARD-1, , JAGRAON vs. PIARA SINGH GILL, VPO JHORRAN

PER RAJ PAL YADAV, VP The Revenue is in appeal before the Tribunal against the order of the ld. Commissioner of Income Tax (Appeals) [in & C.O. 12/CHD/2025 A.Y.2020-21 2

short ‘the CIT (A)’] dated 04.01.2025 passed in assessment year 2020-21. On receipt of notice, assessee has filed Cross
Objection bearing No.12/CHD/2025. 2. Though the Revenue has taken six grounds of appeal but its basic grievance is that ld. CIT (Appeals) has erred in setting aside the assessment order back to the file of AO for fresh examination as per newly inserted provision 251(1)(a) of the Income Tax Act.
3. With the assistance of ld. Representative, we have gone through the record carefully. It emerges out from the record that assessment order was passed ex-parte. According to the best judgement of the AO, ld. CIT (Appeals) thought it fit to set aside the impugned assessment for re-examination of all the relevant details. We do not find any error in the order of the ld. CIT (Appeals). It is merely setting aside of the assessment order for fresh enquiry. We are of the view that Department ought to have not filed this type of frivolous appeals before the Tribunal. It is mere wastage of resources.
It has to be appreciated by the administrating CIT (Appeals)
& C.O. 12/CHD/2025
A.Y.2020-21
3

while giving approval that assessment order was ex-parte and the First Appellate Authority has examined this aspect and only thereafter set aside the issues to the file of AO.
Accordingly, we do not find any merit in this appeal, it is dismissed.
4. The ld. counsel for the assessee did not press the Cross
Objection, hence, it is also rejected.
5. In the result, appeal as well as Cross Objections, both are dismissed.
Order pronounced on 27.08.2025. (KRINWANT SAHAY)
VICE PRESIDENT

“Poonam”

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