2014 (5) TMI 992

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..... is from an appeal preferred against an order passed by AO u/s 154 of the Act - An appeal against section 154 order of the Act of the AO does not fall under section 251(1)(a), the power of the CIT(A) has to be drawn from section 251(1)(c) which clearly states that in any other case he may pass such orders as he thinks fit - the order before the CIT(A) falls under the category “in any other cases” .....

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..... This is an appeal preferred by the revenue against the order of the ld CIT(A)-XXV, New Delhi dated 08.02.2013 for the Assessment Year 2008-09. 2. The sole ground of appeal is that:- The ld CIT(A) has erred in law and facts in directing the Assessing Officer to verify the claim of the assessee which amounts to setting-aside the matter which is not permitted as per law. 3. The original a .....

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..... ed order has to be set aside. In order to find out whether the action of the ld CIT(A) is valid or not, we have to look into the provisions of law which gives power to the ld CIT(A). For convenience, section 251 is reproduced below:- 251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers- (a) in an appeal against an order of assessment, he may confirm .....

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..... as he thinks fit. Since the order impugned before the ld CIT(A) falls under the category in any other cases‟ envisaged u/s 251 (1) (c), he is empowered to pass such orders as he thinks fit. And in this case we find that only one notice was send by AO, to assessee on 15.06.2012 fixing the matter on 30.05.2012; and since no reply or none appeared on behalf of the assessee, the Assessing Offic .....

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..... laim of the assessee on the ground of violation of natural justice. Therefore, we find no infirmity whatsoever in the direction passed by the ld CIT(A) and therefore we find no merit in the said appeal preferred by the revenue, so we uphold the order of the ld CIT(A) and dismiss the appeal of the revenue. 6. In the result the appeal of the revenue is dismissed. Order pronounced in the open c .....

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