NARENDER SINGH MALIK,DELHI vs. ITO WARD 3, ROHTAK

PDF · subscribers
ITA 373/DEL/2026Status: DisposedITAT Delhi11 February 2026AY 2014-15Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found no reason to interfere with the CIT(A)/NFAC's remand directions. The assessee was granted liberty to raise all factual and legal grounds before the assessing authority in the consequential proceedings.

What were the facts?

The assessee's appeal for AY 2014-15 was filed against an order passed by the CIT(A)/NFAC which exercised its "remand" jurisdiction. The appeal was heard ex-parte as the assessee did not appear. The revenue pointed out that this was a second round of proceedings involving an assessment framed u/s 144 of the Act.

What were the issues?

Whether the CIT(A)/NFAC's remand directions were valid, considering this was the second round of proceedings and the assessment was framed u/s 144 of the Act.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 11.02.2026Pronounced: 11.02.2026

ORDER This assessee’s appeal for Assessment Year 2014-15 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1072972601(1) dated 06.02.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).

2.

Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.

3.

It next transpires during the course of hearing with the able assistance coming from the Revenue side that all what the learned CIT(A)/NFAC has done is to exercise his “remand” jurisdiction as per the newly introduced provision u/s 250(1)(a) of the Act r.w. proviso thereto; inserted by the legislature vide Finance Act, 2024 w.e.f. 01.10.2024 in the Act despite the fact

4.

That being the case, I find no reason to interfere with the learned CIT(A)/NFAC well thought remand directions and decline the assessee’s instant appeal against the same in very terms. It is made clear before parting that the assessee shall indeed be at liberty to raise all his factual and legal grounds before the assessing authority in consequential proceedings which shall be considered as per law.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →