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Facts
The appeals were filed by the assessee against the order of the Assessing Officer. The Bench decided to restore the matter back to the file of the AO.
Held
The Bench clarified that restoring the matter to the AO does not reflect on the merits of the dispute, which will be adjudicated by the AO independently. Both appeals are allowed for statistical purposes.
Key Issues
Whether the appeals of the assessee can be allowed for statistical purposes.
Sections Cited
AI-generated summary — verify with the full judgment below
SURENDRA SINGH RAJAWAT VS DCIT, CIRCLE -1, JAIPUR ground and remain cooperative during the course of proceedings. Thus both the appeals of the assessee are allowed for statistical purposes. 2.7 Before parting, the Bench makes it clear that its decision to restore the matter back to the file of the AO shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by AO independently in accordance with law. Hence, both the appeals of the assessee are allowed for statistical purposes. In the result, the appeals of the assessee are allowed for statistical purposes 3.0 with no order as to costs.
Order pronounced in the open court on 08 /08/2024.