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TMI Blog2019 (2) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellate forums. It by no means obviates appellate proceedings before the present CIT(A). The assessee is aggrieved by this action of the CIT(A). Accordingly, we remit this issue to the file of the CIT(A). The ld. CIT(A) shall consider the issue afresh and pass a speaking order on this issue, after giving the assessee proper opportunity of being heard. Appeal by the assessee is allowed for statistical purpose. - ITA No.7435/Mum/2016 - - - Dated:- 13-2-2019 - Shri Shamim Yahya, AM And Shri Sandeep Gosian, JM For the Appellant : None For the Respondent : Shri Chaitanya Anjaria ORDER PER SHAMIM YAHYA, A. M.: This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a. Whether the objections raised in the grounds of appeal had no value at all and or of no relevance? b. Whether the force and of effect of the Odder passed U/s. 263 in the case of your appellant is correct or not in other words the existence of order U/s. 263 effects the entity of penalty appeal? 5. In the facts, Circumstances and in Law your appellant therefore respectfully submits that the order passed by the CIT(A) 28 confirming the penalty order passed by the Assessing Officer may please be cancelled and the same may please be restored back to the CIT(A) 28 in order to give the fresh opportunity in respect on merits. 3. Brief facts of the case noted by the ld. CIT(A) are as under: The present appeal arises out of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT(A) has not decided the appeal on the ground that section 263 order has been passed in this case and the matter is under challenge before the ITAT. We do not find any reason as to why in such circumstances, the ld. CIT(A) shall refrain from deciding the merits of the appeal before him which relates to sec.143(3) order passed. It cannot be said that this appeal has lost its relevance if an order u/s. 263 is passed by the ld. CIT on the original assessment order. The appeal against the order u/s. 263 will take its natural course before the appellate forums. It by no means obviates appellate proceedings before the present ld. CIT(A). The assessee is aggrieved by this action of the ld.CIT(A). 9. Accordingly, we remit this issue to the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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