Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR
Before: SHRI SATBEER SINGH GODARA & DR. DIPAK RIPOTE
ORDER PER SATBEER SINGH GODARA, J.M. :
This assessee’s appeal for assessment year 2009- 2010 arises against the CIT(A)-2, Nagpur’s Order in case No.CIT(A)-2/82/2016-17-ITBA No.11259, dated 22.11.2019, involving proceedings u/s.143(3) r.w.s.263(1) of the Income Tax Act, 1961 (in short “the Act”).
2 ITA.No.31/Nag./2020 Heard both the parties. Case file perused.
Learned counsel representing assessee submits at the outset that the CIT(A) has erred in law and on facts in restoring the assessee’s corresponding substantive ground back to the Assessing Officer for afresh factual verification as under :
3 ITA.No.31/Nag./2020
4 ITA.No.31/Nag./2020 2.1. Learned counsel’s next contention is that such a course of action at the CIT(A)'s behest to “set-aside” any issue back to the Assessing Officer is no more sustainable as per the statutory amendment in sec.251(1)(a) of the Act vide Finance Act, 2001 w.e.f. 01.06.2001.
Faced with this clinching factual position, we find part merit in assessee’s contentions to this limited extent to hold that the learned CIT(A)'s foregoing directions to the Assessing Officer are not sustainable in law. The assessee’s all
5 ITA.No.31/Nag./2020 substantive grounds are accordingly restored back to the CIT(A) only for his afresh factual adjudication as per law in light of sec.250(6) r.w.s.251(1)(a) of the Act in very terms, preferably within three effective opportunities of hearing. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open Court on 13.10.2023.