MOHAMMAD HUSAIN,SANT KABIR NAGAR vs. INCOME TAX OFFICER, WARD-BASTI, NEW, BASTI

2020-21 against impugned appellate order dated 14/08/2025 (DIN & Order No.ITBA/NFAC/S/250/2025-26/1079638875(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) The facts of the case, in brief, are that the assessee is individual and has not filed his return of income for the year under consideration. The Assessing Officer completed the assessment and passed assessment order dated 17/02/2025 under section 147 read with section 144/144B of the Act and determined the total income of the assessee at Rs.45,26,910/- by making various additions. Being aggrieved, the assessee carried the matter in appeal before the learned CIT(A), who has set aside the appeal to the file of the Assessing Officer for making fresh assessment. Being further aggrieved, the assessee is in appeal before the Income Tax Appellate Tribunal.

(C) In the course of appellate proceedings in ITAT learned counsel for the assessee submitted that the learned CIT(A) has passed order without deciding all grounds of appeal. In particular he submitted, the learned CIT(A) did not decide the legal ground that the notice issued u/s 148 of the Act was invalid and should be quashed. The learned counsel for the assessee further submitted that the order of learned CIT(A) should be set aside with the direction to pass fresh order in accordance with law, deciding all grounds of appeal, after providing reasonable opportunity to the assessee. The learned CIT, D.R. for the Revenue left the matter to the discretion of the Bench. In view of the foregoing, the impugned appellate order dated 14/08/2025 is set aside back to the file of learned CIT(A) with the direction to pass fresh order in accordance with law, deciding all grounds of appeal, after providing reasonable opportunity of being heard to the assessee.

(D) In the result, the appeal of the assessee is partly allowed for statistical purposes.

(Order pronounced in the open court on 11/11/2025)