INCOME TAX OFFICER, WARD 1, JAGRAON, JAGRAON V. PIARA SINGH GILL, VPO JHORRAN

CO 12/CHANDI/2025

AI Insights

The case involves an appeal by the Income Tax Officer (ITO), Ward \\u2013 1, Jagraon against the order of the Commissioner of Income Tax (Appeals) [CIT (A)] which set aside the assessment order for the assessment year 2020-21 concerning Shri Piara Singh Gill. The Revenue's primary contention was the CIT (A)'s decision to remand the case back to the AO for a detailed re-examination under the newly inserted provision 251(1)(a) of the Income Tax Act. The Tribunal found no error in the CIT (A)'s decision, noting that the assessment had been made ex-parte and required a comprehensive review of all pertinent details.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772285 (ITAT-CHANDIGARH)
• Appeal Type: Cross Objection
• Pronouncement Date: 27-08-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: SUDHIR SEHGAL
• Keywords: Set aside

Judgement Text

"आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 230/CHD/2025 Ǔनधा[रण वष[ / Assessment Year: 2020-21 The ITO, Ward – 1, Jagraon. Vs Shri Piara Singh Gill, S/o Harchand Singh, VPO – Jhorran, Tehsil – Raikot, Ludhiana. èथायी लेखा सं./PAN NO: BDIPG3875K अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent & C.O. No. 12/CHD/2025 in आयकर अपील सं./ ITA No. 230/CHD/2025 Ǔनधा[रण वष[ / Assessment Year: 2020-21 Shri Piara Singh Gill, S/o Harchand Singh, VPO – Jhorran, Tehsil – Raikot, Ludhiana. Vs The ITO, Ward – 1, Jagraon. èथायी लेखा सं./PAN NO: BDIPG3875K अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Revenue by : Dr. Ranjit Kaur, Addl. CIT Sr.DR Assessee by : Shri Sudhir SehgaL, Advocate Date of Hearing : 12.08.2025 Date of Pronouncement : 27.08.2025 PHYSICAL HEARING O R D E R PER RAJ PAL YADAV, VP The Revenue is in appeal before the Tribunal against the order of the ld. Commissioner of Income Tax (Appeals) [in Printed from counselvise.com ITA No.230/CHD/2025 & C.O. 12/CHD/2025 A.Y.2020-21 2 short ‘the CIT (A)’] dated 04.01.2025 passed in assessment year 2020-21. On receipt of notice, assessee has filed Cross Objection bearing No.12/CHD/2025. 2. Though the Revenue has taken six grounds of appeal but its basic grievance is that ld. CIT (Appeals) has erred in setting aside the assessment order back to the file of AO for fresh examination as per newly inserted provision 251(1)(a) of the Income Tax Act. 3. With the assistance of ld. Representative, we have gone through the record carefully. It emerges out from the record that assessment order was passed ex-parte. According to the best judgement of the AO, ld. CIT (Appeals) thought it fit to set aside the impugned assessment for re-examination of all the relevant details. We do not find any error in the order of the ld. CIT (Appeals). It is merely setting aside of the assessment order for fresh enquiry. We are of the view that Department ought to have not filed this type of frivolous appeals before the Tribunal. It is mere wastage of resources. It has to be appreciated by the administrating CIT (Appeals) Printed from counselvise.com ITA No.230/CHD/2025 & C.O. 12/CHD/2025 A.Y.2020-21 3 while giving approval that assessment order was ex-parte and the First Appellate Authority has examined this aspect and only thereafter set aside the issues to the file of AO. Accordingly, we do not find any merit in this appeal, it is dismissed. 4. The ld. counsel for the assessee did not press the Cross Objection, hence, it is also rejected. 5. In the result, appeal as well as Cross Objections, both are dismissed. Order pronounced on 27.08.2025. Sd/- Sd/- (KRINWANT SAHAY) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE PRESIDENT “Poonam” आदेश कȧ ĤǓतͧलͪप अĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "