2024 (9) TMI 1334

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.... AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2012-13, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short "the ld. CIT(A)/NFAC"], dated 08.11.2023, which in turn arises out of an assessment order passed by Assessing Officer (in short 'the AO') u/s 144 r.w.s. 147 of the Income ....

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....is case before the Ld. CIT(A), hence, the matter may be remitted back to the file of Ld. CIT(A) for fresh adjudication. 3. On the other hand, Learned Senior Departmental Representative (Ld. Sr. DR) for the Revenue did not have any objection if the matter is remitted back to the file of the Ld. CIT(A) for fresh adjudication. 4. We have heard both the sides and gone through the relevant material o....