Remand directions in reassessment proceedings were left undisturbed where the assessee remained absent before the Tribunal.

In an appeal arising from assessment proceedings under section 144 read with section 147 of the Income-tax Act, 1961, the Tribunal saw no basis to interfere with the CIT(A)/NFAC's remand directions because the lower appellate authority had already restored the matter to the Assessing Officer and the assessee remained absent before the Tribunal. The remand directions were left undisturbed and interference was declined.

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Issues: Whether the Tribunal should interfere with the CIT(A)/NFAC's remand directions in an appeal arising from assessment proceedings under section 144 read with section 147 of the Income-tax Act, 1961.

Analysis: The assessee remained absent before the Tribunal. The assessment had been framed under section 144 and the lower appellate authority had already restored the matter to the Assessing Officer. In these circumstances, no ground was found to disturb the remand directions.

Conclusion: Interference was declined and the appeal was dismissed.

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