DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, NOIDA, NOIDA vs. AIRWIL SMARTCITY PRIVATE LIMITED, NOIDA

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ITA 1111/DEL/2025Status: DisposedITAT Delhi27 August 2025Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)1 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A) rightly exercised its power under Section 251(1) of the Act to remand the matter for de-novo assessment, especially since the original assessment was ex-parte. The Tribunal found no reason to interfere with the CIT(A)'s order.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) who had set aside the assessment order and remanded the matter back to the AO for a de-novo assessment. The assessment order was passed ex-parte under Section 144 of the Act.

What were the issues?

Whether the CIT(A) was justified in remanding the matter for de-novo assessment when the original assessment was ex-parte?

Which sections of the Income-tax Act were involved?

Section 144,Section 251(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI YOGESH KUMAR U.S. & SHRI AVDHESH KUMAR MISHRA

For Respondent: Ms. Richa Gaharwar, CIT DR
Hearing: 25/08/2025Pronounced: 27/08/2025

Appellant Respondent Assessee by None Revenue by Ms. Richa Gaharwar, CIT DR Date of Hearing 25/08/2025 Date of Pronouncement 27/08/2025 ORDER 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.

2.

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. the Ld. CIT(A) erred in setting aside the order of the Ld. CIT(A) and also erred in remanding the matter to the file of the A.O. for framing fresh assessment ignoring the fact that the Assessee has been provided with sufficient opportunities of being heard by the A.O.

Thus, sought for allowing the Appeal.

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.

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