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<h1>Assessment order and Special Audit referral for an assessee remanded after denial of opportunity, directing de novo assessment</h1> Challenge to validity of an assessment order and referral for Special Audit was predicated on procedural fairness; the tribunal remitted the matter to the ... Assessment order passed u/s 143(3) - validity of order u/s 142(2A) referring the case of the appellant for Special Audit - ITAT without entering upon the merits of the issues which were raised on behalf of the assessee, has principally remanded the matter back to the AO on finding that the assessee had been denied a reasonable opportunity of being heard and directed it to frame a de novo assessment. HELD THAT:- We are informed that one set of proceedings is presently engaging the attention of the Commissioner of Income Tax (Appeals). In view of the aforesaid, we only clarify that Para 4 shall also apply to those proceedings. The application shall stand disposed of. Issues: Whether paragraph 4 of the Court's order dated 16-02-2024, which remitted the matter to the Assessing Officer for de novo assessment while keeping all rights and contentions open and holding that the appeals did not raise any substantial question of law at that stage, also applies to the related proceedings pending before the Commissioner of Income Tax (Appeals).Analysis: The Court recalled its observation in paragraph 4 of the earlier order of 16-02-2024 which recorded that the ITAT had remanded the matter to the Assessing Officer for de novo assessment and left all rights and contentions of the assessee and Revenue open; the Court noted that one set of proceedings is currently before the Commissioner of Income Tax (Appeals) and clarified the temporal and procedural scope of its earlier direction so that the liberty and remand embodied in paragraph 4 extend to those proceedings as well.Conclusion: Paragraph 4 of the Court's order dated 16-02-2024 shall apply to the proceedings before the Commissioner of Income Tax (Appeals); this clarification is in favour of the assessee.
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