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Judgment
PER KRINWANT SAHAY AM
Appeal in this case has been filed by the assessee against the order dated 19.11.2025 passed by the Ld. CIT(A)/NFAC, Delhi for the 2020-21. Grounds of appeal are as under :-
“1.BECAUSE on facts and in law CIT(A) erred in setting aside assessment order for fresh assessment to the Assessing Officer without deciding jurisdictional issue of validity of reassessment proceedings including the making variation to the returned income without issuing notice under section143(2) of the Act.
2.BECAUSE on facts and in law the CIT(A) after holding that appellant made detailed submission before him erroneously held that such submission could not be made before the AO and restore the matter back to the AO for adjudication.
3.BECAUSE on facts and in law the order dt. 19.11.2025 passed by the CIT(A) and order dt. 23.03.2025 passed by the Assessing Officer are bad in law and void-ab-initio.
4.BECAUSE under the facts and circumstances of the case assessment order has been passed without providing relied upon material i.e., documents and statements referred to and relied upon to allege escapement of income and prior approval obtained from the Pr. CIT before issue of notice under section 148 of the Act.
5.BECAUSE on facts and in law the CIT(A) has erred in mechanically invoking proviso to section 251(1)(a) of the Act.
6.BECAUSE the order appealed against is contrary to the facts, law and principles of natural justice.”
At the very outset the Ld. Counsel of the assessee argued that legal ground taken as ground No.1 should be considered first it is regarding the validity of reassessment proceedings including the making variation to the returned income without issuing notice u/s. 143(2) of the Act.
Per contra the Ld. DR relied on the order of the Ld. CIT(A) and submitted that the action of the Ld. CIT(A) to remand this case back to the AO for reassessment while justified.
We have considered both the parties and we have considered the legal ground raised by the Ld. Counsel of the assessee. We find that this issue has not been dealt with the Ld. CIT(A), therefore in the fitness of things we direct the Ld. CIT(A) to verify the issuance of notice u/s.143(2) of the Act by the AO and decide this legal issue first. Accordingly, the case is remanded back to the file of the Ld. CIT(A) for fresh adjudication.
In the result, the appeal filed by the assessee is allowed for statistical purpose.