9911796707
TMI Blog2020 (11) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... he following substantial questions of law have been raised for consideration: "1.Whether, on the facts and circumstances of the case, the Appellate Tribunal is justified in dismissing the appeal as 'not maintainable under the law'? 2.Whether, on the facts and circumstances of the case, the status of the Appellant-individual can be changed into Appellant-HUF under Section 154 of the Act?" 3.We have heard Mr.R.Sivaraman, learned counsel appearing for the appellant and M/s.V.Pushpa, learned Junior Standing Counsel appearing for the respondent. 4.The Tribunal by the impugned order dismissed the appeal filed by the assessee challenging the order dated 22.01.2015 passed by the Commissioner of Income Tax (Appeals)-7 [hereinafter refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 154 on 26.07.2010, the status of the assessee has been converted to HUF in place of individual, but this issue was not raised before the ld. CIT(A) and in view of the subsequent order passed by the Assessing Officer, in our considered view, the matter should go back to the Assessing Officer for reconsideration of the status. As such, the orders of authorities below in this regard is set aside and restored back the file of the Assessing Officer for reconsideration afresh the issue after giving due opportunity to the assessee. We hold and direct accordingly." 5.The Tribunal observed that because of the earlier order, the appeal filed by the assessee challenging the order under Section 154 of the Act dated 26.07.2010 as confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remand order dated 09.09.2011 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. 6.Accordingly, the 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 dated 09.09.2011 after due opportunity to the assessee. No costs. 7.M/s.V.Pushpa, learned Junior Standing Counsel appearing for the respondent/revenue submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
