2025 (3) TMI 1812

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....3 grounds of appeal, amongst which, the only issue emanates for consideration as to whether the ld. CIT(A) is justified in remanding the matter to the file of the Assessing Officer in the facts and circumstances of the case. 3. At the outset, we note that the assessee is an individual and no return of income filed for the assessment year under consideration. According to the Assessing Officer, a property was purchased in the name of the assessee by her husband for a consideration of Rs..65,00,000/-, of which Rs..30,00,000/- was paid to Mrs. Neha Shah and Rs..35,00,000/- was paid to Mrs. Ashish Shah. The case of the assessee was reopened in order to verify the investment in the immovable property. The reassessment was completed, inter ali....

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....e remand report of the Jurisdictional Assessing Officer, instead of remanding the matter to the file of the Assessing Officer, is not justified. Thus, the ld. AR prayed to decide the issue on merits and give relief to the assessee. 6. The ld. DR Shri A. Sasikumar, CIT submits that the ld. CIT(A) rightly set aside the assessment order and remanded back to the file of the Assessing Officer for fresh assessment in view of the amendment brought in by way of insertion of first proviso to section 251(1)(a) of the Act and prayed to dismiss the ground raised by the assessee. 7. Heard both the parties and perused the material available on record. We note that the assessee explained that, the source of payments to the vendors are out of home lo....

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....mand report of the Assessing Officer instead of remand. We find, no finding is given by the ld. CIT(A) in the impugned order that the issue require further enquiry by the Assessing Officer and in the absence of which, we find no purpose would serve by simply remanding the matter to the file of the Assessing Officer. We find no force in the argument of the ld. DR that the order of the ld. CIT(A) is correct in remanding the matter to the file of the Assessing Officer in view of the amendment brought in by way of insertion of first proviso to section 251(1)(a) of the Act. We note that the said amendment came into effect from 01.10.2024, wherein, the ld. CIT(A) has power to remand the matter to the file of the Assessing Officer for fresh consid....