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Judgment
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1083164885(1), dated 01.12.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties at length. Case file perused.
It emerges at the outset that the assessee/appellant instant appeal involves a very peculiar set of facts. This is for the precise reason that the learned CIT(A)/NFAC had passed his former order dated 08.01.2025, allowing the assessee’s lower appeal for statistical purposes thereby remanding the matter to the Assessing Officer u/s 251(1)(a) of the Act; as amended vide a Finance Act, 2024 w.e.f. 01.12.2024, whereas his latter order under challenge herein dated 01.12.2025 has refused to condone 1003 days delay in institution thereof which forms subject matter of challenge before us.
This being the clinching factual position, we are of the considered view that the learned CIT(A)/NFAC’s impugned latter order dated 01.12.2025 is a nullity only being a duplicate one. The same stands quashed in very terms therefore. We further make it clear as a matter of abundant caution that the learned CIT(A)/NFAC’s former order dated 08.01.2025 very much holds the field as on date and the learned Assessing Officer shall proceed as per law in compliance thereto.
This assessee’s appeal is allowed for statistical purposes.