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TMI Blog2009 (3) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... . There was a search and seizure operation under s. 132 in the residential premises of the assessee. The income escaping assessments were completed in the backdrop of that search. Those assessments were taken in first appeal before the CIT(A}-II at Kochi. 3. In the meantime, the assessee approached the Settlement Commission for an early settlement of the tax disputes. The petitions filed by the assessee were accepted by the Settlement Commission but the proceedings before the Settlement Commission got abated for the reason that the assessee did not pay additional tax on the income admitted before the Settlement Commission. 4. As the assessee has sought to move applications before the Settlement Commission, the CIT(A) dismissed the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Settlement Commission while the first appeals were pending before the CIT(A). Once the issues are placed before Settlement Commission, the proceedings before the CIT(A) have become infructuous. The CIT(A) has rightly observed so. He has lost jurisdiction to decide the appeals. Even if he wanted to decide the appeals on merit, he had no jurisdiction to do so. The appeals have become infructuous and non est before him. It is only for statistical purposes that the CIT(A) has stated that the appeals filed by the assessee have been dismissed. When that is the case where the CIT(A) did not have jurisdiction to entertain the appeals and his dismissal order being only a technical order disposing of the appeals for statistical purposes, no appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case, the proceedings in the form of first appeals were pending before the CIT(A) when the applications were made before the Settlement Commission. Accordingly, the said proceedings would revive only before the CIT(A) and it is for the CIT(A) to dispose of the matter as if there was no application made by the assessee before the Settlement Commission. In other words, as soon as the matter is abated before the Settlement Commission, the erstwhile jurisdiction of the CIT(A) gets revived. It is for the CIT(A) to proceed thereafter. Therefore, the assessee has to move a restoration petition before the CIT(A) to proceed further in this matter. 11. Another point to be born in mind is that when the proceedings pending before the IT a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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