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Facts
The assessee preferred appeals against the common order of the Ld. Commissioner of Income Tax (A) which had set aside and remitted the assessment back to the AO. The appeals arose from different orders passed by the DCIT for AYs 2019-20 to 2021-22.
Held
The Tribunal noted that after the Ld. CIT(A) set aside the assessment, the AO passed fresh assessment orders without making any additions or disallowances to the prejudice of the assessee. Consequently, the appeals were rendered infructuous.
Key Issues
Whether appeals are infructuous when fresh assessment orders are passed without prejudice to the assessee after the lower appellate authority remitted the case back to the AO.
Sections Cited
144
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Income Tax Appellate Tribunal, “C” BENCH, DELHI
Before: SHRI ANUBHAV SHARMA & SHRI KRINWANT SAHAY
All the appeals are preferred by the assessee against the common order dated 27.11.2024 of the Ld. Commissioner of Income Tax (A)-29 New Delhi to 660/Delhi/2025 Ramesh Gandhi (2019-20 to 2021-22) (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in Appeal Nos. CIT(A), Delhi-29 (10623/2018-19)/(10579/2019- 20)/(10050/2020-21) arising out of the different order dated 30.12.2022 & 31.01.2023 passed by the DCIT, CC-28, New Delhi u/s 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AYs: 2019-20 to 2021-22.
On hearing both the sides we find from the contention of ld. Counsel that by the impugned orders ld. CIT(A) had set aside and remitted back the assessment to the AO for making afresh assessment and subsequently, effect giving assessment orders have been passed wherein no addition or disallowance to the prejudice of the assessee is made rendering these appeals infructuous. Accordingly, ordered and the appeals are dismissed.
Order pronounced in the open court on 17.12.2025