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Judgment
This assessee’s appeal for Assessment Year 2012-13 arises against the C IT(A)/NFAC, De lhi’ s DIN & order No. ITBA/NFAC/S/250/2025-26/1080460716(1) dated 09.09.2025, in proceed ings u/s 143(3) of the Income Tax Act, 1961 (in shor t “the Act”).
Case called twice . None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
It next emerges with the able assistance coming from the Revenue side that all but the learned CIT(A)/ NFAC has done is to invoke his “remand” jurisdiction to restore the assessee’s lower appeal back to the Assessing Officer in tune with the amended section 252(1)(a) proviso inserted in the Act vide Finance Act, 2024 w.e.f. 01 .10.2024. It is made clear that the learned Assessing Officer had fr amed his assessment dated 30.12.2019 u/s 144 of the Act only.
That being the case, the tr ibunal hereby sees no merit in the assessee’s instant appeal which is hereby rejected in very terms.
This assessee’s appeal is dismissed.