CIT(A) Cannot Set Aside Every Section 144 Order Automatically—Addition Deleted After AO Confirms Reconciliation

Monika Jain Vs ITO (ITAT Jaipur)

The assessee filed an appeal before the ITAT Jaipur challenging the order dated 25 October 2024 passed by the National Faceless Appeal Centre (CIT(A)) for AY 2016–17. The dispute originated from the ex-parte assessment order dated 14 December 2018 passed under Section 144 by the Income Tax Officer, Ward 6(1), Jaipur. The assessee raised several grounds, primarily contesting the CIT(A)’s decision to set aside the assessment to the Assessing Officer (AO) despite a remand report already being obtained. She argued that the CIT(A) incorrectly treated

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