Appellate Authority Allowed to Set Aside Best-Judgment Assessment Under Amended Law

ITO Vs Rohit Gupta (ITAT Chandigarh)

The appeal before the Income Tax Appellate Tribunal, Chandigarh Bench was filed by the Revenue against the order dated 16.04.2025 passed by the Commissioner of Income Tax (Appeals), NFAC, Delhi, for Assessment Year 2015–16. The dispute concerned whether the Commissioner (Appeals) was justified in setting aside an ex-parte assessment and remanding the matter to the Assessing Officer under the proviso to section 251(1)(a) of the Income Tax Act, 1961.

The assessee had not filed a return of income for the relevant assessment year. The Asses

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