2024 (10) TMI 1762

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....apoor, Adv.; Shri Tarun Chanana, Adv.; & Shri Utkarsa Gupta, Adv. For the Department : Shri Surender Pal, CIT( DR). ORDER PER PRADIP KUMAR KEDIA, AM: Captioned appeal has been filed at the instance of the assessee against the first appellate order dated 08.07.2024 passed u/s 250 of the Income-tax Act, 1961, hereafter referred to as the "Act", which in turn arises from the order passed ....

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.....2023 wherein the assessee pointed out that intention of the CIT (A) that the appeal by the assessee shall be taken after the final decision of the Hon'ble Delhi High Court on the subject matter in dispute. The learned counsel further pointed out that the Tribunal vide order dated 29.5.2019 passed a remand order and directed the AO to frame the assessment de novo. The assessee as well as the Reven....

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....the CIT (A) on the substantive aspects of appeal. 4. The learned CIT(DR) did not per se object to the restoration of matter for fresh adjudication where it appears to the Tribunal that principles of natural justice have been flouted. 5. In the peculiar facts of the case where the first appellate order in question has been passed after a considerable gap after the last issue of notice and whe....