2023 (5) TMI 958 - AT - Income Tax

Appeal arising out of the Assessment Order u/s 143(3) as different from the appeal against the order under section 154 - CIT-A disposed off appeal in limine - parallel appeal filed against rectified order u/s 154 for the same assessment year has been disposed off - whether CIT(A) has disposed off the appeal in limine without adjudicating on the merits by observing that the issues raised in this appeal are identical to the issue raised in the appeal arising out of order u/s 154?

HELD THAT:- Before the CIT(A), assessee had filed 2 appeals. One appeal arising out of the order under section 154 of the Act and the other arising out of the Assessment Order passed under section 143(3) of the Act. We have perused the grounds of appeal raised before the CIT(A) in both the appeals.

We find the grounds raised before the CIT(A) as against the order u/s 154 and out of appeal against order under section 143(3) of the Act are different. CIT(A) has erred in dismissing the appeal in limine by holding that “since the issue of additions are similar in both the appeals, this appeal is dismissed in limine”.

As given to understand the appeal as against the order under section 154 of the Act before the CIT(A) is still pending and has not been disposed off. Taking into consideration the grounds of appeal as against the present appeal (arising out of the Assessment Order under section 143(3) of the Act), is being different from the appeal against the order under section 154 of the Act, we restore this appeal to the file of the CIT(A) to decide the grounds raised before him on merits. Appeal of the assessee is allowed for statistical purposes.