2024 (12) TMI 1804

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...., DR ORDER PER K. NARASIMHA CHARY, J.M: Aggrieved by the order dated 11/09/2024 passed by the learned Commissioner of Income Tax (Appeals) ("Ld. CIT(A)"), National Faceless Appeal Centre (NFAC), Delhi in the case of Pasupuleti Lakshmana Rao ("the assessee") for the assessment year 2017-18, assessee preferred this appeal. 2. Brief facts of the case are that the assessment in the case of....

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....d grounds of appeal before the Tribunal and submitted that the order passed by the learned Assessing Officer itself is invalid as no notice u/s 148 of the Act was served on the assessee and the assessment was completed without affording reasonable opportunity of hearing to the assessee that too within 3 months of filing of return income, which is against law. 5. Per contra, the learned DR suppo....

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....cts and circumstances of the case and the grounds raised by the assessee, we deem it fit to remit the matter back to the file of the learned CIT(A) in the interest of justice. 7. With this view of the matter, we set aside the impugned order and restore the issue to the file of the learned CIT(A) to decide the issue afresh. We direct the assessee to co-operate with the learned CIT(A) in getting ....