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Facts
The assessee filed an appeal against the order of the CIT(A) pertaining to AY 2018-19. The original assessment under Section 143(3) r.w.s. 144B was set aside. A reassessment order under Section 147 r.w.s. 144B was passed, and an order under Section 154 was also passed. The appeal against the reassessment order was pending, and the appeal against the Section 154 order was dismissed by the CIT(A).
Held
The Tribunal considered the rival submissions and noted that the original assessment order was set aside, and the appeal against the reassessment order was pending. The issues in the current appeal, which pertains to the Section 154 order, relate to the applicability of Section 115BBE, which is dependent on the adjudication of additions made in the assessment/reassessment orders.
Key Issues
Whether the issues in the appeal against the Section 154 order should be restored to the CIT(A) for adjudication along with the pending appeal against the reassessment order.
Sections Cited
143(3), 144B, 147, 154, 115BBE
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA
Assessee represented by Shri K.K. Bal and Shri S.K. Behera, ARs. Department represented by Shri Vijay Singh, Sr. DR Date of hearing 20/02/2026 Date of pronouncement 20/02/2026 O R D E R PER: BENCH 1. This is the appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2017-18/10490098 dated 27/11/2025 for the A.Y. 2018-19.
Shri K.K. Bal and Shri S.K. Behera, ld. A.Rs. appeared on behalf of the assessee and Shri Vijay Singh, ld. Sr. DR represented on behalf of the revenue.
It was submitted by the ld. AR that the original assessment order came to be passed under Section 143(3) r.w.s. 144B of the Income Tax Act, 1961 (in short, the Act) on 23/04/2021. The same was the subject matter of reassessment and the reassessment order under Section147 r.w.s. 144B came to be passed on 28/03/2023. It was the submission that in the meantime, a show cause notice under Section 154 of the Act came Rajesh Kumar Mishra Vs ITO to be issued on 22/02/2022 in respect of the order passed under Section 143(3) r.w.s. 144B of the Act. A show cause notice under Section 154 of the Act was also issued on 13/09/2024 in respect of the reassessment order passed under Section 147 r.w.s. 144B of the Act. Subsequently, a consolidated order under Section 154 of the Act came to be passed on 28/03/2025. The assessee had filed separate three appeals against the original assessment order passed under Section 143(3) r.w.s. 144B of the Act dated 23/04/2021, the reassessment order passed under Section 147 r.w.s. 144B of the Act dated 28/03/2023 and order passed under Section 154 of the Act dated 28/03/2025. It was a submission that on appeal, the ld. CIT(A) by an order dated 26/03/2025 in DIN & Order No. ITBA/NFAC/S/250/2024-25/1075072350(1) dated 26/03/2025, set aside the assessment order passed under Section 143(3) r.w.s. 144B of the Act dated 23/04/2021 to the file of the Assessing Officer for readjudication. The appeal against the reassessment order passed under Section 147 r.w.s. 144B of the Act dated 28/03/2023 is still pending disposal before the ld. CIT(A). However, in respect of appeal against order passed under Section 154 of the Act dated 28/03/2025, the ld. CIT(A) had dismissed the appeal of the assessee on the ground that the assessee had failed to provide any substantial document or substantial explanation. It was submitted by the ld. AR that he had no objection if the issues in this appeal which is against 154 order is Rajesh Kumar Mishra Vs ITO restored to the file of ld. CIT(A) for adjudication alongwith the appeal against reassessment order which is pending before the ld. CIT(A).
In reply, the ld. Sr.DR submitted that the issues in this appeal should be restored to the file of ld. CIT(A) as the issues are to be decided alongwith the issues which are pending before the ld. CIT(A) in respect of the reassessment order, in so far as Section 154 order is only in respect of application of the special rate of 60% being the applicability of the provisions of Section 115BBE of the Act and there is no other issue in the said appeal.
We have considered the rival submissions. A perusal of the facts in the present case clearly shows that the original assessment order passed under Section 144B r.w.s. 143(3) has been set aside and the issues restored to the file of Assessing Officer for readjudication. The appeal against the reassessment order passed under Section 147 r.w.s. 144B of the Act is pending for adjudication before the ld. CIT(A). The issues raised under the present appeal, which is against the order under Section 154 of the Act, is with regard to applicability of the provisions of Section 115BBE of the Act. The applicability of the provisions of Section 115BBE of the Act is to be decided only after the additions as made in the assessment order/reassessment order are adjudicated. This being so, in the interest of justice, the issues in this appeal are restored to the file of ld. CIT(A) for readjudication alongwith the appeal filed by the assessee against the reassessment proceedings.