Aman Saini vs Income Tax Officer

PER VIKAS AWASTHY, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 30.09.2025, for Assessment Year 2020-21.

Shri Naveen Goyal, appearing on behalf of the assessee submits that the CIT(A) vide impugned order has restored the matter back to the Assessing Officer (AO) for making fresh assessment. The Id. Authorized Representative of the assessee stated at Bar that the said findings of the CIT(A) has been accepted by the assessee/appellant, hence, the assessee does not wish to press present appeal.

Shri Ajay Kumar Arora, Sr. DR representing the department submitted that the CIT(A) has allowed appeal of the assessee for statistical purpose and has restored the matter to AO for fresh assessment. No prejudice is caused to the assessee, hence, the present appeal of the assessee is liable to be dismissed.

Both sides heard. In light of statement made by ld. Authorized Representative of the assessee at Bar, the present appeal is dismissed as not pressed. The assessee is at liberty to raise all possible pleas on merits in accordance with law before the AO. The AO shall make fresh assessment in compliance of directions of the CIT(A), after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

In the result, impugned order is upheld and appeal of the assessee is dismissed.