My client had filed an appeal saying that the AO had hurriedly passed the order without hearing his side. In response to the appeal, the Hon'ble CIT(A) asked the AO to submit a remand report, u/s 250(4), addressing all the points given by the assessee.
AO knew his case was weak and he has not touched it for more than 2 years; it has become time-barred on 31 Mar 2021.
My client is worried that he is still not safe since the CIT(A) can still reopen and decide on the case, which would mean more hassles for him.
What are the options available to the department to further pursue the case and what are the defense arguments available to my client?
Can I tell the client that he is safe and his case is as good as closed?
Kindly give your valuable suggestions. I will highly appreciate that !