RAJUSHA TEXTILES PRIVATE LIMITED,B-SUNDRAM PUNJABI PURA DELHI ROAD MEERUT vs. WARD 1(2)(3), MEERUT, AAYAKAR BUILDING MEERUT
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
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” juri iction 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 Rajusha Textiles Pvt. Ltd.
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learned Assessing Officer had framed his assessment dated
30.12.2019 u/s 144 of the Act only.
That being the case, the tribunal hereby sees no merit in the assessee’s instant appeal which is hereby rejected in very terms.
This assessee’s appeal is dismissed. Order Pronounced in the Open Court on 23/12/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 23/12/2025
*Subodh Kumar, Sr. PS*