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TMI Blog2020 (11) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... sing Officer should take a decision in the matter as per the remand order [ 2011 (9) TMI 1206 - ITAT CHENNAI] without reference to the order under Section 154 dated 26.07.2010 and the order of the CIT(A) dated 22.01.2015. If this observation had been done by the Tribunal, the present appeal itself could have been avoided. Therefore, we are inclined to interfere with the order passed by the Tribunal. Appeal is allowed, the impugned order is set aside and the substantial questions of law are decided in favour of the assessee and the matter is remanded to the Assessing Officer to comply with the direction issued by the Tribunal in its order [ 2011 (9) TMI 1206 - ITAT CHENNAI] after due opportunity to the assessee. No costs. - Tax Case A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainable is owing to the fact that the Income Tax Appellate Tribunal [ITAT] has passed an earlier order dated 09.09.2011 in I.T.A.Nos.1955/Mds/2008 and 1987/Mds/2008 , by which the Tribunal set aside order passed by the Commissioner of Income Tax (Appeals)-XII, Chennai dated 11.06.2008 and remanded the matter to the Assessing Officer with the following observation and finding: 11.At the time of hearing, the assessee's counsel also pleaded that in fact the status of the assessee has been taken as individual at the time of assessment, whereas as per rectification order passed by the Assessing Officer, the same has been changed to HUF vide order dated 26.07.2010. Therefore, the assessment framed in the status of individual should be qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Officer after passing the assessment order dated 31.12.2007 and after the same was confirmed by the CIT(A) on 11.06.2008, issued notice dated 01.07.2010 under Section 154 of the Act, subsequently passed a rectification order dated 26.07.2010 and at the relevant time, the appeal filed by the assessee before the Tribunal against the order of the CIT(A) dated 11.06.2008 was pending. Since the assessee was visited with an order under Section 154 of the Act, necessarily the assessee had to take the matter on appeal and accordingly went before the CIT(A), who dismissed the assessee's appeal on 22.01.2015. In fact, the CIT(A) need not have dismissed the assessee's appeal, but could have taken note of the order passed by the ITAT dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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