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Facts
The Revenue appealed against the CIT(A)'s order which remanded the assessee's appeal back to the Assessing Officer. The CIT(A) issued the remand direction in light of the newly introduced proviso to Section 251(1)(a) of the Income Tax Act, 1961, effective from October 1, 2024. The Assessing Officer had framed the assessment under Section 144 on February 1, 2025.
Held
The Tribunal held that the CIT(A)'s remand direction was strictly within the statutory provisions of the newly introduced proviso to Section 251(1)(a). Therefore, the Tribunal found no reason to interfere with the lower appellate order and dismissed the Revenue's appeal.
Key Issues
The key legal issue was whether the CIT(A) was justified in remanding the case back to the Assessing Officer based on the newly introduced proviso to Section 251(1)(a) of the Income Tax Act, 1961.
Sections Cited
Section 144, Section 251(1)(a)
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Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN
Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
ORDER
Per Satbeer Singh Godara, Judicial Member:
This Revenue’s appeal for Assessment Year 2023-24, arises against the CIT(A)-3, Noida’s DIN & order No. ITBA/APL/M/250/2025-26/1076671109(1) dated 03.06.2025, in proceedings u/s 144 of the Income Tax Act, 1961.
Heard both the parties at length. Case file perused.
It transpires during the course of hearing that the Revenue/appellant is aggrieved against the learned lower appellate order remanding the assessee’s appeal back to the Assessing Officer in light of newly introduced proviso 251(1)(a) inserted in the Act vide the Finance Act 2024 w.e.f. 01.10.2024.
Faced with this clinching factual position, we are of the considered view that the learned CIT(A)’s impugned remand direction hardly called for any inference on our part since strictly issued within the four corners to the above statutory provision. The Revenue fails in it’s instant appeal in very terms therefore.