TMI Blog2010 (6) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... tailed objections before the Assessing Officer who was to pass appropriate order. The assessee filed objections to the reasons recorded by the assessing authority but the assessing authority rejected them and passed orders of reassessment. Held that- the orders showed that there was factual suppression which could not be pure question of law so as to deprive the assessing authority of his right to initiate proceedings under sections 147 and 148 of the Act. Further held that the final order of assessment were appealable to the Commissioner (Appeals) under section 146 of the Act and further before the Income Tax Appellate Tribunal under section 252 of the Act. The final order of assessment dealt in detail with the capital assets and stock in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s annexure F, that the Department has not questioned the jurisdiction of the first appellate authority in considering the assessment on the merits. However, the Tribunal volunteered to consider the maintainability of the appeal before the first appellate authority and following the judgment of the Madhya Pradesh High Court in CIT v. D and HSecheron Electrodes Ltd. [2008] 301 ITR 20, set aside the order of the Commissioner of Income-tax (Appeals) as one issued without jurisdiction. The finding of the Tribunal is that when assessment is revised in terms of the order issued under section 263 of the Act, appeal before the first appellate authority is not maintainable. 4. Counsel for the appellant/assessee pointed out that the order issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see has any grievance, it is open to the assessee to maintain an appeal against the revised assessment order before the first appellate authority. Since we find from the order of the Commissioner of Income-tax issued under section 263 that it is an open remand order, the Tribunal went wrong in holding that the appeal before the first appellate authority was not maintainable. In fact, since the Department has contested the finding of the appellate authority on the merits, it was the duty of the Tribunal to consider the order of the Commissioner of Income-tax (Appeals) on the merits and decide the appeal on every ground raised. We, therefore, allow the appeal by setting aside the order of the Tribunal and remand the case back to the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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