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TMI Blog2025 (3) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... e For the Respondent : Ms. Gauri Neo Rampal, Senior Standing Counsel ORDER: SUDEEPTI SHARMA, J. 1. The present appeal is preferred under Section 260-A of the Income Tax Act, 1961 (for short, 'the Act') for setting aside the order dated 28.06.2024 (Annexure P-8) passed by the Income Tax Appellate Tribunal, New Delhi in "Veena Shah Vs. PCIT Rohtak ITA/222/Del/2023" and the order dated 27.03.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the parties and perused the whole record of the present case. 5. A perusal of the record shows that vide order dated 27.03.2023, the Principal Commissioner of Income Tax, PCIT, Rohtak remanded the case back to the Assessing Officer. The relevant portion of the order dated 27.03.2023 is reproduced as under:- "7. Keeping in view of the facts and circumstances of the case as discussed above, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pass an order afresh, after due consideration of the facts and in accordance with law after making requisite enquiries & proper verification with regard to issues mentioned above. The assessee is at liberty to adduce the facts as relevant before the AO at the time of assessment proceedings in consequence to this order. The AO shall allow the assessee, adequate & reasonable opportunity of being he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 27.03.2023. Undisputedly the appellant has preferred appeal against order dated 18.02.2024 as well, which is pending consideration. Simultaneously, the present appeal is preferred against order dated 28.06.2024 passed by the learned Income Tax Appellate Tribunal, Delhi Bench 'G', New Delhi. 8. Since the very order of remand dated 27.03.2023, which was challenged before the learned Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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