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2018 (1) TMI 1531 - ITAT BANGALORERectification u/s 154 - HELD THAT:- Assessment order was passed on 20.03.2017. But the revenue has filed the appeal on 31.08.2015 before the assessment order consequent to the directions of the DRP is passed. As per the provisions of section 253(1)(d), an order passed by the AO under subsection (3) of section 143 or section 147 or section 153A or section 153C pursuant to the directions of the DRP or an order passed under section 154 in respect of such order, is appealable before the Tribunal and not the directions of the DRP. In the light of these facts, we find that the appeal filed by the revenue is not maintainable as it is not filed against an appealable order. We accordingly dismiss the same being not maintainable. Since the assessee has categorically stated that its appeal and CO have become academic after the dismissal of the revenue’s appeal as it has already got relief in rectification. In the light of the statement of the assessee, we dismiss the appeal and CO of the assessee as being infructuous and academic.
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