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Judgment
O R D E R
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 30.10.2025 of the Ld. National Faceless Appeal Centre (NFAC) Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in DIN & Order No : ITBA/NFAC/S/250/2025-26/1082154466(1) arising out of the order dated 23.03.2022 u/s 147 r.w.s. 144 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by Assessment Unit, NFAC, Delhi for AY: 2014-15.
On hearing both sides we find that assesse has raised legal grounds to challenge the impugned order of ld. CIT(A) wherein ld. CIT(A) has set aside the assessment order passed u/s 147 r.w.s 144 of the Act to the files of ld. AO with a direction to re-examine the evidences and submissions filed by assesse by invoking powers conferred by proviso to Section 251(1)(a) of the Act as the impugned assessment order was passed on best judgment assessment. However, we find assesse had raised jurisdictional ground challenging the reopening which have not been addressed by ld. CIT(A) and the same have also been raised before us.
At the time of hearing ld. Counsel for the assesse agreed with us that the legal ground as raised require examination on certain facts also and the same can be better adjudicated at the stage of ld. CIT(A).
In the light of aforesaid we set aside the impugned order of ld. CIT(A) and legal ground raised by way of ground before ld. CIT(A) are required to restore to the files of ld. CIT(A) for determination of the ground and pass order afresh accordingly.
Order pronounced in the open court on 12.05.2026