TaxTMI 
TaxTMI 
2025 (12) TMI 744
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....in the present case, when the assessment order itself could not have been passed under section 144? b. Whether ITAT erred in confirming NFAC's direction remanding appeal before it, when jurisdictional issues stood raised and had not been adjudicated?" 2. We have heard the learned counsel for the parties. The challenge is to an order passed by the Income Tax Appellant Tribunal ("ITAT") in ITA 6076/DEL/2024. The same relates to the Assessment Year ("AY") 2012-13. 3. The assessment order was passed on 24.12.2019 under Section 144 read with Section 147 of the Income Tax Act, 1961 ("Act"). The appellant had filed an appeal before the Commissioner of Income Tax (Appeals) ["CIT(A)"]/National Faceless Appeal Centre, Delhi. It is ....
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....nder Section 144/147 of the Act notwithstanding the fact that the appellant/assessee had made a specific request that the appeal be adjudicated after the submission of the report by the AO and after granting opportunity to appellant/assessee to file rejoinder. 7. It is also stated that the CIT(A) erred in setting aside the order of assessment and restoring the matter back to the file of the AO with a direction for fresh adjudication, thereby again granting an opportunity to the AO to remove the infirmities in the assessment order which was otherwise a nullity on the ground that the AO had failed to issue mandatory notice under Section 143(2) of the Act. 8. In nutshell, the case of the appellant was that the three conditions as stipula....
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....he respondent/Revenue that the appellant had failed to file the return or the appellant had failed to comply with all the terms of the notice issued under Sub-Section 1 of Section 142 of the Act or the appellant having made the return, failed to comply with the terms of notice issued under Sub-Section 2 of Section 143 of the Act. 10. The submission of Mr. Krishnan is that the appellant had filed the return as required; a notice under Sub-Section 1 of Section 142 of the Act was issued to the appellant to which replies were duly filed; having filed return but no notice under Sub-Section 2 of Section 143 of the Act was issued to the appellant, as such the remand made by the CIT(A) to the AO is clearly erroneous. 11. He states that though....
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....O for making fresh assessment. The arguments of Learned Authorised Representative for the appellant/assessee that the specific request for adjudication of post-submission of remand report is de void of merit because the assessment order under Section 144 of the Act was set aside as per the proviso to section 251 sub-section (1) sub-clause (a) of the Act. The argument of fresh adjudication granting second inning is de void of merit because 1.4. AO has to pass a fresh order by considering all facts including non-issuance of notice under Section 143(2) of the Act and examination of other documentary evidences. Accordingly, impugned order is upheld. Ground of appeal nos. 1 to 3 are dismissed." 14. A perusal of the order would reveal that the....