INCOME TAX OFFICER, WARD-2, KHAMGAON vs. PURUSHOTTAM LALSING SURADKAR, CHIKHLI

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.

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.