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| The Tax Publishers2020 TaxPub(DT) 3895 (Del-Trib) INCOME TAX ACT 1961
Section 144
In view of the letter filed by the assessee for withdrawal of additional grounds of appeal and in view of the non-production of assessment records, especially proof of service of notice issued under section 143(2) by the Department, the assessment order passed under best judgment assessment under section 144 was set aside and the matter was remanded back to AO with directions to make the assessment as per law.
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Assessment - Best judgment assessment - Validity -
Assessee filed appeal against the order of CIT(A) in confirming the additions made by AO in the assessment order under best judgment assessment under section 144. Held: There was no doubt that AO had passed the assessment order under section 144 and the CIT(A) has also passed the impugned order ex parte. Keeping in view the statement made for setting aside the issues in dispute to AO and in view of the letter filed by the assessee for withdrawal of additional grounds of appeal and in view of the non-production of assessment records, especially proof of service of notice issued under section 143(2) by the Department, the matter required thorough investigation at the level of AO. Thus, matter was set aside to the AO with the directions to make the assessment as per law.
REFERRED :
FAVOUR : Matter remanded.
A.Y. : 2013-14
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