https://www.taxtmi.com/caselaws?id=774929 ITAT Raipur upheld CIT(A)'s decision to remand a best judgment assessment under sections 147 and 144 back to the AO. The assessee failed to comply with assessment proceedings due to the company director's COVID-19 isolation, constituting genuine reasons beyond control. CIT(A) correctly exercised powers under section 251(1)(a) to set aside the assessment and provide fresh opportunity for representation. The tribunal found this approach adhered to natural justice principles and allowed the assessee to raise all legal contentions before the AO for proper adjudication. en-us Mon, 14 Jul 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774929 ITAT Raipur upheld CIT(A)'s decision to remand a best judgment assessment under sections 147 and 144 back to the AO. The assessee failed to comply with assessment proceedings due to the company director's COVID-19 isolation, constituting genuine reasons beyond control. CIT(A) correctly exercised powers under section 251(1)(a) to set aside the assessment and provide fresh opportunity for representation. The tribunal found this approach adhered to natural justice principles and allowed the assessee to raise all legal contentions before the AO for proper adjudication. Case-Laws Income Tax Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774929