TMI Blog2019 (1) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... t an order giving effect to the appellate order is also appealable u/s 246A of the Act. Respectfully placing reliance on the judgment of Caltex Oil Refining (India) Ltd. vs. CIT (1992 (12) TMI 23 - BOMBAY HIGH COURT), we hold that the Ld. CIT (A) was legally incorrect in holding that the appeal effect order is not appealable and, therefore, his action of dismissing the assessee’s appeals in limine cannot be upheld. Accordingly, we restore all the four appeals to the file of the Ld. CIT (A) to reconsider the assessee’s appeals which have been filed against the order of the AO giving effect to the order of the Ld. CIT (A). - Appeals of the assessee allowed for statistical purposes. - S. A.- 646-47/Del./2018, ITA no. 7651-52/Del/2017, S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd. A.Y. 2006-07 to A.Y. 2007-08 4 Best City Realtors India P. Ltd. A.Y. 2007-08 to A.Y. 2008-09 2.1 Against the above assessment orders passed u/s 153C of the Act vide order/s dated 28.03.2013, the assessee/s filed appeals before the Ld. CIT (Appeals)- 31, New Delhi and challenged the initiation of proceedings by the Assessing Officer (AO) under section 153C of the Act as well as the additions on merits. 2.2 The Ld. CIT (Appeals), vide order/s dated 11.03.2014 confirmed the initiation of the proceedings under section 153C and thus decided the legal issue against of the assessee in the cases/s of Best City Infrastructure Ltd. and Best City Develope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aptioned assessees approached the Ld. CIT (A) once again challenging the action of the AO in denying the grant of appeal effect to the assessee/s. However, the Ld. CIT (A) dismissed the appeals by simply stating that the appeals filed by the assessee/s were not maintainable under the provisions of section 246A of the Act. 2.7 Now the captioned assesses are before the ITAT challenging the act on the Ld. CIT (A) in holding that the orders of the AO denying grant of appeal effect were not appealable orders. 3.0 The Ld. Authorised Representative submitted that that the appeal effect order is appealable under section 246A of the Act because the order passed by the Assessing Officer giving effect to the decision of the appellate authority i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct to the appellate order is also appealable u/s 246A of the Act. The Hon ble Bombay High Court in the case of Caltex Oil Refining (India) Ltd. vs. CIT reported in 202 ITR 375 (Bombay) had an occasion to consider this issue and it was held by the Hon ble Bombay High Court as under: submission, which relates to the nature of an order passed by the Income-tax Officer in consequence of ord So far as the first ers of the appellate authorities with a view to giving effect to the directions contained therein, is concerned, it is difficult to hold that such an order is an administrative order. The power of the Income-tax Officer is to make assessment under section 143 or 144 of the Act. It is that assessment which is the subject-matter of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was legally incorrect in holding that the appeal effect order is not appealable and, therefore, his action of dismissing the assessee s appeals in limine cannot be upheld. Accordingly, we restore all the four appeals to the file of the Ld. CIT (A) to reconsider the assessee s appeals which have been filed against the order of the AO giving effect to the order of the Ld. CIT (A). The Ld. CIT (A) shall re-adjudicate the appeals and pass the orders in accordance with law after giving due opportunity to the assessee to present its case. 6.0 In the result, all the four appeals of the assessee/s accordingly stand allowed for statistical purposes. 7.0 Since the captioned appeals have been heard and allowed for statistical purposes, the cap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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