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Judgment
This Revenue's appeal for assessment year 2009-10, arises against the Commissioner of Income Tax (Appeals-1, Noida's dated 31.12.2018in Appeal No.308/2016-17/Noida, involving proceedings under section 144 r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').
Case called twice.None appears at the assessee/respondent's behest. He is accordingly proceeded ex-parte.
It next transpires during the course of hearing with the able assistance from the Revenue side that the learned CIT(A) has already made it clear in the impugned lower appellate discussion that the department shall indeed be at liberty to initiate fresh proceedings u/s 147 of the Act against the assessee; reading as under:-
“67.Considering the law laid down by Hon'ble Jurisdictional High Court (supra) and the Hon'ble Apex Court as referred to the above (supra) & the order of Ld. ITAT, Delhi Benches, Delhi being jurisdictional Bench of Ld. ITAT for this office (supra) the impugned assessment order is held to be irregular in law and is annulled and revenue is protected under the provisions of Section 150 of IT Act, 1961 & the Ld. AO is directed to reopen the assessment u/s 147 of I.T. Act, 1961 and thereafter, reframe the assessment after following the due process of law & after issuing necessary notices to the appellant as per law and after giving to the appellant reasonable opportunity of being heard & considering the evidence laid by the appellant, if any, and as may be the case. The appeal of the appellant is disposed in terms of the above.”
That being the case, this tribunal hardly sees any merit in the Revenue’s locus standi; in the instant case which is very much protected as per the learned CIT(A)’s above its directions. Rejected accordingly.
The appeal of the Revenue is dismissed.
Order pronounced in the open court on 7th July, 2026.