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2020 (11) TMI 179 - HC - Income TaxRectification u/s 154 - Tribunal observed that because of the earlier order, the appeal filed by the assessee challenging the order under Section 154 as confirmed by the CIT(A) is not maintainable - HELD THAT:- Assessee having suffered an order at the hands of the CIT(A) dated 22.01.2015 had to necessarily file an appeal to the Tribunal. This appeal was dismissed by the Tribunal as not maintainable. Tribunal has committed an error in coming to the conclusion that the appeal is not maintainable when the fact remains the appeal is maintainable and necessarily the Tribunal had to clarify that the Assessing Officer should take a decision in the matter as per the remand order [2011 (9) TMI 1206 - ITAT CHENNAI] without reference to the order under Section 154 dated 26.07.2010 and the order of the CIT(A) dated 22.01.2015. If this observation had been done by the Tribunal, the present appeal itself could have been avoided. Therefore, we are inclined to interfere with the order passed by the Tribunal. Appeal is allowed, the impugned order is set aside and the substantial questions of law are decided in favour of the assessee and the matter is remanded to the Assessing Officer to comply with the direction issued by the Tribunal in its order [2011 (9) TMI 1206 - ITAT CHENNAI] after due opportunity to the assessee. No costs.
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