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Facts
The Revenue filed an appeal against the order of the CIT(A) for assessment year 2017-18. The assessment order was passed ex-parte due to the assessee's failure to file documents and submissions.
Held
The CIT(A) restored the case to the Assessing Officer for fresh assessment to verify submissions and documents. The Tribunal found no perversity or illegality in the CIT(A)'s order.
Key Issues
Whether the CIT(A) was justified in restoring the case to the Assessing Officer for fresh assessment instead of deciding the appeal on merits.
Sections Cited
147, 144, 144B, 69A, 194A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI K.M. ROY, ACCOUNTANT, MEMBER
Date of Hearing – 20/06/2025 Date of Order – 20/06/2025
O R D E R PER K.M. ROY, A.M.
The present appeal has been filed by the Revenue challenging the impugned order dated 23/12/2024, passed by the learned Commissioner of Income Tax, National Faceless Appeal Centre, Delhi, for the assessment year 2017–18.
It appears that the assessment order dated 17/03/2022, passed under section 147 r/w section 144 r/w section 144B of the Act, the assessee though made partial compliance, however, failed to file
2 Purshottam Lalsing Suradkar ITA no.235/Nag./2025 relevant documents and submissions which resulted into passing the assessment order as ex–parte and making the addition of ` 1,47,42,500, and ` 11,000 respectively on account of undisclosed income under section 69A of the Act and under section 194A of the Act. Therefore, considering the aforesaid peculiar facts and circumstances, as the assessee has filed to file submission / document before the learned CIT(A) during the appellate proceedings, the learned CIT(A) in the interest of justice and for verification of the submissions and documents filed by the assessee, restored the case to the file of the Assessing Officer to conduct all necessary enquiries and to verify the submissions filed by the assessee and to make a fresh assessment order. We are unable to find any perversity or illegality in the order passed by the learned CIT(A). The grounds raised by the Revenue being bereft and devoid of any reasoning and fails in limine. Accordingly, the appeal filed by the Revenue is liable to be dismissed.
In the result, Revenue’s appeal is dismissed. Order pronounced in the open Court on 20/06/2025