9911796707
TMI Blog2009 (4) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the case, the Tribunal was right in remitting the matter to the assessing officer to await the outcome of the writ petition, without deciding whether the delay in filing the first appeal was condonable? 2. Whether the Tribunal can straightaway go into the merits of the case, where the lower appellate authority has dismissed the appeal on grounds of delay and not on merits? 2. The facts of the case are as follows: The assessee is engaged in the business of export of sea food. The assessing officer has made an addition on account of DEPB expenses and donations made by the assessee in his assessment order dated 29.1.2004. Aggrieved by the order of the assessing officer, the assessee filed an appeal before the Commissioner of Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter to the assessing officer with a direction to await for the decision of the High Court in the writ petition pending consideration. 3. We heard the argument of the learned counsel for the revenue and perused the material on record. 4. As could be seen from the order of the Tribunal, it could be seen that only the Departmental representative stated that a similar issue has been set aside by the Tribunal, Chennai Bench directing the assessing officer to decide the issue in dispute after decision of the High Court in the aforesaid case. It is also further recorded by the Tribunal that the proposition was put up by both the parties and both the parties agreed that the issue in dispute has been set aside to the file of the assessing office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed under Section 31 and an appeal lies from that order to the Appellate Tribunal and the Tribunal can well go into the merits of the case as the order of the Commissioner (Appeals) would tantamount to confirming the order of assessment. 7. In view of the above said decisions, we do not find that the Tribunal has committed any error in setting aside the matter and remitting it back to the assessing officer with a direction to pass final order as per the outcome of the decision of the High Court. Further, the learned Departmental representative has agreed before the Tribunal that the issue similar to the one in dispute has been set aside to the file of the assessing officer to decide the same after final order on the issue is decided by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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