ASSISSTANT COMMISSIONER OF INCOME TAX, RAJPUR ROAD vs. MOHD. WASEEM, MOHALLA PATHANPURA BERIYAN

The present appeal is filed by the Revenue against the order of Commissioner of Income Tax (Appeals) - Noida-3 (‘Ld. CIT(A)’ for short), Delhi dated 18/10/2024 for the Assessment Year 2021-22.

Facts in brief are that, an ex-parte assessment order came to be passed against the Assessee on 28/12/2022 u/s 144 r.w. Section 144B of the Income Tax Act, 1961 ('Act' for short) which has been called in question by the Assessee before the Ld. CIT(A). The Ld. CIT(A) vide order dated 18/10/2024, remanded the issue to the file of the A.O. for fresh assessment as per provision of law by exercising the power conferred in the proviso to Section 251(1) (a) of the Act. Aggrieved by the order of the Ld. CIT(A), the Department of Revenue preferred the present Appeal.

The Ld. Departmental Representative submitted that the Ld. CIT(A) has committed error in remanding the matter to the file of the A.O., thus sought for allowing the appeal.

On hearing the Ld. Departmental Representative and verifying the material on record, we find that the assessment order has been passed u/s 144 of the Act and considering the said fact, the Ld. CIT(A) remanded the matter to the A.O. without adjudicating the issues on its merit. We find no error or infirmity in the order of the Ld. CIT(A) in remanding the issue to the file of the A.O. for framing de-novo assessment in accordance with law, thus find no merits in the grounds of Appeal of the Revenue. Accordingly the Grounds of Appeal of the Revenue are dismissed.

In the result, the Appeal of the Revenue is dismissed.