ITAT Chandigarh Upholds CIT(A)’s Power to Remand Ex-Parte Assessment

ITO Vs Goyum Screw Press (ITAT Chandigarh)

The Chandigarh Bench of the Income Tax Appellate Tribunal dismissed the Revenue’s appeal against the order dated 28.02.2025 for assessment year 2017-18. The Assessing Officer had passed an ex-parte assessment under Sections 144 read with 147 of the Income Tax Act. On appeal, the Commissioner of Income Tax (Appeals), exercising powers under Section 251(1)(a), set aside the matter to the Assessing Officer for fresh adjudication on merits. The Tribunal held that the CIT(A) was empowered to do so where the original order was ex-parte and fou

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