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Judgment
ORDER
This assessee’s appeal for Assessment Year 2014-15 arises against the C IT(A)/NFAC, De lhi’ s DIN & order No. ITBA/NFAC/S/250/2024-25/1072972601(1) dated 06.02.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the asse ssee’s behest. He is accordingly proceeded ex-parte.
It next transpires during the course of hearing with the able assistance coming from the Revenue side that all what the learned CIT(A)/NFAC has done is to exercise his “remand” jurisdiction as pe r the ne wly intro duced provision u/s 250(1)(a) of the Act r.w . p roviso there to; inserted by the legislature vide Finance Act, 202 4 w.e.f. 01.10 .2024 in the Act d espite the fact that this is the seco nd round of proceedings involving yet another assessment framed u/s 144 of the Act.
That being the case, I find no re ason to inter fere with the learned CIT( A)/NFAC we ll thought remand directions and decline the asse ssee’s instant ap peal against the same in very terms. It is made clear before p arting that the assessee shall indeed be at liberty to raise all his factual and legal grounds before the assessing authority in consequential proceedings which shall be considered as per law.
This assessee’s appeal is dismissed.