ANIL SHARAN HUF,DELHI vs. INCOME TAX OFFICER, WARD 59(3), VIKAS BHAWAN
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ NEW DELHI
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2012-13
PER SATBEER SINGH GODARA, JM:
This assessee’s appeal ITA no. 4767/Del/2025 for assessment year
2012-13 arises against CIT(A)/ NFAC, Delhi’s order dated 09.06.2025 (DIN &
Order No. ITBA/NFAC/S/250/2025-26/1076821201(1), in proceedings u/s 143(3) r.w.s. 147 of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.
Heard both the parties. Case file perused.
2. After having vehemently arguing assessee’s substantive grounds raised herein, learned counsel clarifies very fairly that he no more presses the same as the lower appellate authority has already restored the matter back to the assessing officer in light of section 251(1) Proviso inserted vide Finance Act No. 2024 as applicable from 1.10.2024. 2
3. The Revenue is equally fair in not objecting the assessee’s withdrawal prayer. It is made clear before parting that the assessee shall be at liberty to raise all legal and factual issues before the learned assessing authority in remand proceedings as per law.
4. This assessee’s appeal is dismissed as withdrawn in above terms.
Order pronounced in open court on 22.09.2025. (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 22.09.2025. *MP*