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Facts
The assessee challenged an order by the CIT(A) which set aside the assessment order and remitted the matter back to the Assessing Officer for a fresh assessment. The original assessment order was passed ex-parte due to the assessee's non-compliance with notices.
Held
The Tribunal upheld the CIT(A)'s order, noting the assessee's consistent non-compliance before the Assessing Officer. Therefore, the Tribunal found no grounds to interfere with the impugned order.
Key Issues
Whether the CIT(A) was justified in remitting the matter back to the AO for fresh assessment when the assessee was non-compliant. Whether the Tribunal should set aside the order in light of the assessee's conduct.
Sections Cited
251
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC-Bench” JAIPUR
Before: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM
Result
Consequently, this appeal is hereby dismissed.
File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 25/09/2025.
Sd/- Sd/- ¼xxu xks;y½ ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 25/09/2025 *Santosh आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant- Shri Lal Chand Meena, Jaipur. 1. 2. izR;FkhZ@ The Respondent- ITO,Jaipur.