https://www.taxtmi.com/caselaws?id=774309 ITAT Delhi held that when a coordinate bench sets aside an assessee's appeal with directions for reconsideration, the consequential proceedings constitute fresh proceedings. The assessee has liberty to file appeal before CIT(A) against AO's order under section 143(3) read with section 254, unless they opted for objections before DRP under section 144C. CIT(A)'s dismissal of the appeal was contrary to law. ITAT set aside CIT(A)'s order and directed fresh consideration of the appeal on merits in accordance with law. en-us Fri, 04 Jul 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774309 ITAT Delhi held that when a coordinate bench sets aside an assessee's appeal with directions for reconsideration, the consequential proceedings constitute fresh proceedings. The assessee has liberty to file appeal before CIT(A) against AO's order under section 143(3) read with section 254, unless they opted for objections before DRP under section 144C. CIT(A)'s dismissal of the appeal was contrary to law. ITAT set aside CIT(A)'s order and directed fresh consideration of the appeal on merits in accordance with law. Case-Laws Income Tax Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774309