Amit Agarwal HUF Vs. ITO Ward 28(4)

Parties Involved

Facts Summary

This is an appeal preferred by the assessee, Amit Agarwal HUF, against the order of the National Faceless Appeal Centre, Delhi, dated 22.07.2025 for the Assessment Year 2015-16. The learned Counsel for the assessee submitted that a co-ordinate Bench in the assessee’s own case in ITA no.2592/KOL/2019 & others, for A.Y. 2016-16, has already restored the appeals to the file of the learned AO for denovo adjudication. The learned Counsel prayed that this case may also be transferred to the AO for denovo adjudication accordingly. The learned DR did not object to the same and left the issue to the wisdom of the Bench.…

Legal Issues

• 1. Whether the case should be restored to the file of the AO for denovo adjudication.

Judgment Outcome

Decided in favour of Assessee.

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