INCOME TAX OFFICER, AYAKAR BHAWAN vs. K P EXIM, MAIN BAHADUR KE ROAD,LUDHIANA

1

IN THE INCOME TAX APPELLATE TRIBUNAL
“A” BENCH, CHANDIGARH

BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

अपीलाथŎकीओरसे/ Appellant by : Sh. Manav Bansal (CIT) a/w Shri
Shri Vivek Vardhan (Addl. CIT) – Ld. DRs
ŮȑथŎकीओरसे/Respondent by :
Shri Y.K. Saxena ( Advocate) – Ld. AR

सुनवाईकीतारीख/Date of Hearing
:
18-08-2025
घोषणाकीतारीख /Date of Pronouncement
:
18-08-2025

आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
1. Aforesaid appeals by revenue have identical facts. In AY 2014-15,
Ld. AO has framed an assessment u/s 147 r.w.s. 144 of the Act on 26-
03-2022 making addition of Rs.360.17 Lacs. The assessee failed to make any representation during assessment proceedings. Considering this fact, Ld. CIT(A) exercised remand power in terms of proviso to Sec.251(1)(a) and directed Ld. AO to make fresh assessment. Similar directions have been given in AY 2015-16. So aggrieved, the revenue is in further appeals before us.
2. We are of the considered opinion that the assessment was framed on best judgment basis for both the years. Considering assessee’s submissions / evidences during first appeal which would have material bearing on the assessment of the assessee, Ld. AO was directed to make fresh assessments. In our opinion, on the facts of the case, the power of remand has validly been exercised by Ld. CIT(A) and we find no infirmity in the same.
3. Both the appeals stands dismissed.
Order pronounced on 18-08-2025. (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL)
VICE PRESIDENT ACCOUNTANT MEMBER

Dated 18-08-2025. आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to :
1. अपीलाथŎ/Appellant
2. ŮȑथŎ/Respondent
3. आयकरआयुƅ/CIT
4. िवभागीयŮितिनिध/DR
5. गाडŊफाईल/GF