2015 (10) TMI 2792 - AT - Income Tax

Revision u/s 263 - CIT(A) has dismissed the appeal of the assessee on the basis that the assessee has not challenged the order of the CIT u/s 263 - HELD THAT - As gone through the order of the CIT(A) and find that the CIT(A) has not decided the appeal but has held the order of the AO as erroneous and set aside the same to the Assessing Officer for de novo consideration. CIT(A) was not justified in dismissing the appeal of the assessee on the basis that the order of the CIT u/s 263 of the Act has become final as no appeal is preferred against the same.We restore this appeal to the file of the learned CIT(A) to decide the same on merits. Appeal is allowed for statistical purposes.

Summary

The ITAT Indore allowed the appeal filed by the assessee against the order of the CIT(A) dated 23.8.2013. The CIT(A) had dismissed the appeal on the basis that the assessee did not challenge the CIT's order under section 263 of the Act. However, the ITAT found that the CIT(A) had not decided the appeal but had sent it back to the Assessing Officer for reconsideration. Therefore, the ITAT restored the appeal to the CIT(A) for a decision on merits. The appeal was allowed for statistical purposes on 16th November, 2015.