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TMI Blog2012 (12) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... ing assessment years (A.Ys.) 2001-02 to 2007-08, vide a common order dated 31.12.2008 as not maintainable. 2.1 At the very outset, it was submitted by the ld. AR, the counsel for the assessee, that the issue arising for adjudication in these appeals is covered by the decision by the Tribunal in the case of Dilip Shah vs. Asst. CIT (vide order in ITA Nos. 4714 to 4720/Mum/2011 dated 27.06.2012), placing a copy of the same on record. The tribunal had, under similar circumstances, restored the matter back to the file of the first appellate authority to decide the issues being agitated on merits, adverting to the relevant part of its order, which reads as under: 4. Aggrieved, assessee preferred appeals before the appellate Tribunal. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be within the parameters laid down by the law. 3. We have heard the parties, and perused the material on record. 3.1 The primary and relevant facts, which are the same as in the case of Dilip Shah v. ACIT (supra), with reference to which the ld. AR argues the instant case, are not in dispute. As would be apparent from the operative part of the said order, reproduced hereinabove, the tribunal decided in the manner it did on the premise that pending a decision on the merits of the revision order cancelling the assessments, considering the assessee s appeals thereagainst as not maintainable, as held by the first appellate authority, would operate to the prejudice the assessee if it were to succeed in its challenge to the revision order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as not maintainable cannot be faulted with. The exclusion of the jurisdiction of the Administrative Commissioner qua an assessment, it needs to be borne in mind, is only where the same stands modified in appeal, so that it stands merged with the appellate order, and then, again, only to that extent (refer Explanation (c) to s. 263(1)). No appellate order had admittedly been passed by 13/1/2011, i.e., on which date the revisionary authority issued the show cause to the assessee in the instant case. 3.3 Under the circumstances, we only consider it fit and proper to dismiss the instant appeals by the assessee, subject to the condition that in case the appellant, who has admittedly also challenged the section 263 orders/s before the tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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