Loading judgment…
Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2018-19. The assessee's counsel argued that the Assessing Officer passed the assessment order under section 147 r.w.s. 144 without providing adequate opportunity. The CIT(A) affirmed the AO's action.
Held
The Tribunal considered the submissions and the material on record. Finding that a denovo assessment was required in the interest of justice, the Tribunal decided to remit the issues back to the Assessing Officer.
Key Issues
Whether the assessment order was passed without giving proper opportunity to the assessee, and if so, whether the matter should be remitted back for denovo assessment.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH ‘DB’ : AGRA.
Order
: 28.10.2025 O R D E R
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
The assessee has filed appeal against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 27.05.2025 for the Assessment Year 2018-19.
At the outset, it was submitted by the ld. AR for the assessee that Assessing Officer has passed the assessment order under section 147 r.w.s. 144 of the Income-tax Act, 1961 (for short ‘the Act’) without giving proper opportunity to the assessee and Ld. CIT(A) affirmed the action of the AO. Accordingly, he prayed that the matter may be restored back to the Assessing Officer to decide afresh. Ld. DR relied upon the order of the authorities below.
Considered the rival submissions and perused the material on record. Upon careful consideration, we are of the considered view that in the interest of justice, the matter requires denovo assessment. Therefore, we remit back the issues to the file of the Assessing Officer with the direction to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. We hold and direct accordingly.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 28th day of October, 2025.