TMI Blog2018 (3) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... der the appeal of the assessee on merits after affording opportunity of being heard to the assessee. Appeal of the assessee as allowed for statistical purpose. - I.T.A No. 1125/Kol/2016 - - - Dated:- 2-2-2018 - Sri N.V.Vasudevan, JM And Shri M.Balaganesh, AM For The Appellant : Shri S.M.Surana, Advocate For The Respondent : Shri Nicolas Murmu, Addl. CIT, Sr. DR ORDER Per N.V.Vasudevan, JM This is an appeal by the Assessee against the order dated 18.01.2016 of C.I.T.(A)-23, Kolkata relating to A.Y.2010-11. 2. The Assessee is a company. It carries on the business of finance and investment. For A.Y.2010-11 the assessee filed return of income on 04.10.2010 declaring total income of ₹ 2,62,26,270/-. An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 010-11 passed u/s 153A of the Act. The assessee made the following prayer before CIT(A) :- In view of above the current status of the Assessment year 2010-11 now Is that the Original Order u/s 143(3) dt. 20.06.2012. has no validity after fresh assessment order Passed U/s 153A dt. 30.03.2015 and consequently, any appeal effect arising out of 143(3) order should not also have any bearing on the fresh order U/s 153A and /or appeal files against that. It is therefore, our request to your good self to kindly decide whether the appeal In reference should further be pursued or It Is should be withdrawn. If the order of appeal in reference cannot be given effect in the fresh order U/s 153A and /or appeal U/s 246A(1)(ba) at. 21.04 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of CIT(A) the assessee has preferred the present appeal before the Tribunal. 8. The ld. Counsel for the assessee submitted that since the CIT(A) has not decided the appeal on merits, the said order should be set aside and the CIT(A) should be directed to decide the appeal of the assessee on merits. In this regard the ld. Counsel for the assessee also pointed out that since the order of assessment u/s 143(3) was passed prior to the search action u/s 132 of the Act against the assessee the said order of assessment u/s 143(3) of the Act does not abate The ld. Counsel for the assessee also pointed out that the issues arising for consideration in the appeal filed by the assessee against the order u/s 143(3) of the Act ad the appeal file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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