Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 811 - AT - Income TaxPenalty u/s. 271(1)(c) - penalty was levied became subject matter of action u/s.263 - Held that:- We find that the CIT(A) has not decided the appeal on the ground that section 263 order has been passed in this case and the matter is under challenge before the ITAT. We do not find any reason as to why in such circumstances, CIT(A) shall refrain from deciding the merits of the appeal before him which relates to sec.143(3) order passed. It cannot be said that this appeal has lost its relevance if an order u/s. 263 is passed by the CIT on the original assessment order. The appeal against the order u/s. 263 will take its natural course before the appellate forums. It by no means obviates appellate proceedings before the present CIT(A). The assessee is aggrieved by this action of the CIT(A). Accordingly, we remit this issue to the file of the CIT(A). The ld. CIT(A) shall consider the issue afresh and pass a speaking order on this issue, after giving the assessee proper opportunity of being heard. Appeal by the assessee is allowed for statistical purpose.
|