Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 992 - ITAT DELHIVerification of claim - Whether the CIT(A) has erred in directing the AO to verify the claim of the assessee – Held that:- Section 251 clearly states that when an appeal is preferred against the assessment order, CIT(A) has the power to confirm, reduce, enhance or annul the assessment – the order of the CIT(A) is from an appeal preferred against an order passed by AO u/s 154 of the Act - An appeal against section 154 order of the Act of the AO does not fall under section 251(1)(a), the power of the CIT(A) has to be drawn from section 251(1)(c) which clearly states that in any other case he may pass such orders as he thinks fit - the order before the CIT(A) falls under the category “in any other cases” envisaged u/s 251(1)(c). Only one notice was send by AO, to assessee on 15.06.2012 fixing the matter on 30.05.2012 - no reply or none appeared on behalf of the assessee, the AO passed an ex-parte order u/s 154 of the Act - the CIT(A) has not set aside the order of the AO Officer which was passed u/s 154 but he has only remitted the case back to the file of the AO to verify the claim of the assessee on the ground of violation of natural justice – thus, there was no infirmity in the direction passed by the CIT(A) – Decided against Revenue.
|