DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, NOIDA, NOIDA vs. AIRWIL SMARTCITY PRIVATE LIMITED, NOIDA
PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Revenue against the order of office of the Ld. Commissioner of Income Tax (Appeals)-3, Noida (‘Ld.
CIT(A)’ for short), dated 03/12/2024, wherein the Ld. CIT(A) set aside the assessment order and remand the matter to the file of the A.O. for de-novo assessment.
None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perusing the material available on record.
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4. Heard and perused. In the present case, the assessment order has been passed u/s 144 of the Act, wherein the Assessee has been placed ex-pare. The Ld. CIT(A) considering the said fact that the assessment order has been passed u/s 144 of the Act, in the interest of justice, remanded the matter to the file of the A.O. for fresh adjudication. The Ld. CIT(A) has exercised the power conferred u/s 251(1) of the Act in remanding the matter to the file of the A.O.,as the assessment order itself passed u/s 144 of the Act, therefore, in our considered opinion, the action of the Ld. CIT(A) in remanding the matter to the file of the A.O. for de-novo assessment requires no interference at the hands of the Tribunal. Finding no merits in the Grounds of Appeal of the Revenue, the Appeal of the Revenue is hereby dismissed.
Order pronounced in the open court on 27th August, 2025 (AVDHESH KUMAR MISHRA)
JUDICIAL MEMBER
Date:- 27.08.2025
R.N, Sr.P.S*
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DCIT Vs. Airwil Smart City