Loading judgment…
Facts
The assessee's appeal for AY 2012-13 was filed against a CIT(A)/NFAC order dated 09.09.2025, which, in proceedings under Section 143(3) of the Income Tax Act, had invoked its 'remand' jurisdiction under the newly inserted proviso to Section 252(1)(a) to restore the lower appeal back to the Assessing Officer. The original assessment was framed by the AO under Section 144 of the Act on 30.12.2019. The tribunal proceeded ex-parte as the assessee did not appear for the hearing.
Held
The tribunal held that there was no merit in the assessee's appeal. Since the CIT(A)/NFAC had only exercised its 'remand' jurisdiction to restore the appeal to the Assessing Officer, and the underlying assessment was framed under Section 144, there was no justifiable ground for the assessee's appeal before the tribunal. Consequently, the assessee's appeal was dismissed.
Key Issues
Whether the CIT(A)'s order remanding the case back to the Assessing Officer under the newly inserted proviso to Section 252(1)(a) of the Income Tax Act constitutes an appealable order before the ITAT, particularly when the original assessment was framed under Section 144.
Sections Cited
143(3), 252(1)(a), 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year: 2012-13 Rajusha Textiles Pvt. Ltd., Vs Income Tax Officer, B-Sundram Punjabi Pura Delhi Ward-1(2)(3), Road, Meerut,U.P.-250002 Meerut, U.P.-250002 (APPELLANT) (RESPONDENT) PAN No. AABCR7212F Assessee by: None Revenue by : Sh. Amit Shukla, Sr. DR Date of Hearing: 23.12.2025 Date of Pronouncement: 23.12.2025 ORDER This assessee’s appeal for Assessment Year 2012-13 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1080460716(1) dated 09.09.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
It next emerges with the able assistance coming from the Revenue side that all but the learned CIT(A)/NFAC has done is to invoke his “remand” jurisdiction to restore the assessee’s lower appeal back to the Assessing Officer in tune with the amended section 252(1)(a) proviso inserted in the Act vide Finance Act, 2024 w.e.f. 01.10.2024. It is made clear that the
That being the case, the tribunal hereby sees no merit in the assessee’s instant appeal which is hereby rejected in very terms.