2026 (2) TMI 1117

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...."NFAC/CIT(A)"] for assessment year (AY) 2012- 13, which in turn arises out of the re-assessment order passed by Assessing Officer (in short, "AO") u/s 144 r.w.s. 147 of the Act 14.12.2019. 2. Grounds of appeal raised by the assessee are as under: 1. That the Ld.CIT(A) has erred in law and on facts in setting aside the assessment order passed under section 147 r.w.s. 144 issued by the Ld. AO without adjudicating the legal grounds in the appellant's case taken before CIT(A). 2. That the reasons have been recorded by the Ld. ITO-3(1), Surat and also, notice under section 148 of the Income Tax Act, 1961 was issued by him ignoring the fact that he was not having jurisdiction over the appellant therefore, the impugned reasses....

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....gnoring the fact that he was not having jurisdiction over the appellant, therefore the impugned reassessment order is void-ab-initio and liable to be quashed. 8. 8.1 That the impugned reassessment order does not contain any date and DIN therefore, the same is non est, illegal and void-ab-initio and liable to be quashed 8.2. That the Ld.A.O has erred in law in not passing the original assessment order and providing only the draft assessment order, therefore, the impugned reassessment order is void ab-initio and liable to be quashed. 9.1 That the impugned reassessment order was e-mailed on 10.01.2020, therefore, the impugned reassessment order is barred by limitation and is void ab-initio and liable to be quashed. ....

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.... appellant did not have reasonable opportunity to present his case before AO. Thereafter, he referred to the provisions of the amended section 251(1) of the Act w.e.f. October 1, 2024 which empowers the CIT(A) to set aside an assessment order u/s 144 of the Act and refer the case back to the AO for fresh assessment. Accordingly, the order passed u/s 144 of the Act was set aside to AO for fresh assessment after providing adequate opportunity of being heard to the appellant. 4. Aggrieved by the order of CIT(A), appellant filed present appeal before the Tribunal. The Ld. AR of the assessee submitted that the appellant has no taxable income and hence no return of income was filed. The AO passed order u/s 144 r.w.s. 147 of the Act. In the app....

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....India Pvt. Ltd. (supra) held that where assessment was reopened in case of assessee u/s 147 of the Act and was completed u/s 144 disallowing some expenditures, the CIT(A) instead of summarily setting aside matter to the file of AO for making fresh assessment, ought to have taken a call as regards specific ground based on which validity of jurisdiction that was assumed by AO or framing reassessment was assailed by assessee before him. The Tribunal set aside the order of CIT(A) and restored the matter to his file with a direction to adjudicate the specific jurisdictional ground. Further, under similar facts and circumstances of the case, the Pune Tribunal in the case of Shamrao Gopal Benake (supra) has also set aside the order of CIT(A) and r....