https://www.taxtmi.com/caselaws?id=465261 ITAT Delhi dismissed the assessee's appeal challenging the order of CIT(A)/NFAC, which had set aside the ex parte reassessment order passed u/s 144 r.w.s. 147 and remanded the matter to the AO for fresh assessment. The Tribunal held that, in terms of the proviso to s. 251(1)(a), CIT(A) was empowered to set aside the assessment for de novo adjudication after providing adequate opportunity of being heard. The assessee's contention that a specific adjudication was required after the remand report and that a "second inning" was impermissible was rejected. The AO must now pass a fresh order considering all facts, including issues relating to notice u/s 143(2). en-us Mon, 05 May 2025 00:00:00 +0530 Fri, 12 Dec 2025 12:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465261 ITAT Delhi dismissed the assessee's appeal challenging the order of CIT(A)/NFAC, which had set aside the ex parte reassessment order passed u/s 144 r.w.s. 147 and remanded the matter to the AO for fresh assessment. The Tribunal held that, in terms of the proviso to s. 251(1)(a), CIT(A) was empowered to set aside the assessment for de novo adjudication after providing adequate opportunity of being heard. The assessee's contention that a specific adjudication was required after the remand report and that a "second inning" was impermissible was rejected. The AO must now pass a fresh order considering all facts, including issues relating to notice u/s 143(2). Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465261