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TMI Blog2015 (2) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax (Appeals) or thereafter. Therefore, the additions made by the Assessing Officer would be deemed to be final till such time the same are set aside in appeal. No substantial question of law arises for consideration; hence, the appeals are dismissed. - ITA No. 147 of 1999, ITA No. 148 of 1999 - - - Dated:- 8-1-2015 - MR. HARI PAL VERMA AND HEMANT GUPTA, JJ For the Appellant : Mr. Akshay Bhan, Senior Advocate with Mr. Aalok Mittal, Advocate For the respondent: Ms. Urvashi Dhugga, Advocate JUDGEMENT MR. HEMANT GUPTA This order shall dispose of Income Tax Appeal Nos.147 and 148 of 1999 arising out of the order passed by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh on 31.5.1999 dismissing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the assessee against the said order of assessments were partly accepted on 3.3.1986 and 30.3.1986 respectively. The Revenue went in further appeal before the Tribunal. The Tribunal vide common order dated 22.8.1991 in respect of two assessment years accepted the appeals preferred by the Revenue and directed the first Appellate Court to pass a speaking order on the issue. The relevant extract from the order pertaining the assessment year 1981-82 reads as under:- 7. Coming to ground No.5 it relates to the claim made by the assessee at ₹ 4,37,098/-. This issue is also discussed by the learned First Appellate Authority in the appellate order made for the assessment year 1982-83. We will set aside the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty for bringing on record the material with which the assessee supports its case. The assessee and the Assessing Officer shall be heard and a speaking order passed. After the aforesaid order was passed by the Tribunal, the learned Assessing Officer passed a consequential order giving effect to the order passed by the Tribunal on 10.10.1991. Still further the assessee filed an appeal against the order passed by the Assessing Officer giving effect to the order of Tribunal, which was dismissed by the Commissioner of Income Tax (Appeals) on 17.3.1992 holding that once the findings of the Commissioner Income Tax (Appeals) have been set aside by the Tribunal, the only surviving order is that of the Assessing Officer and, therefore, he is just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the issue, which were restored to the file of learned Commissioner of Income Tax (Appeals) as the relief to the assessee stands withdrawn till the issue not decided by the learned Commissioner Income Tax (Appeals) afresh. In these circumstances, the assessee filed the present appeal raising the above mentioned substantial questions of law for the consideration of this Court. We have gone through the record and find that none of the substantial question of law arises for consideration. After the order of the Commissioner of Income Tax (Appeals) was set aside by the Tribunal and the matter remitted back to the Commissioner Income Tax (Appeals), the parties are before the First Appellate Court against the order of assessment finalized by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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