PANKAJ NINDRA,FARIDABAD vs. ITO,WARD-2(3), FARIDABAD

At the very outset, I note that the ld. Senior DR, however, supported the orders of the authorities below but at the same time he did not controvert the factual position that the Assessing Officer has passed ex parte reassessment order on 05.11.2019 u/s. 144 r.w.s 147 of the Act and the ld. CIT(A) has also dismissed appeal of assessee ex parte qua appellant. The ld. Senior DR, on being asked by the bench, not controverting the submissions of ld. AR submitted that the Department has no serious objection if the matter is restored to the file of Assessing Officer for denovo framing of reassessment order after allowing due opportunity of hearing to the assessee. Accordingly, in view of above submissions the matter is restored to the file of Assessing Officer for afresh framing of denovo reassessment order after allowing due opportunity of hearing to the assessee and without being influenced from the earlier reassessment and first appellate order.