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TMI Blog2018 (4) TMI 1987X X X X Extracts X X X X X X X X Extracts X X X X ..... s u/s 263 have been given by co-equal judicial authority which is illegal and not correct? HELD THAT:- We are unable to understand the stand taken by the learned CIT (A) because what was challenged before him was the order passed by AO when the matter was set aside for the consideration of certain aspects suggested by the CIT. If the order u/s 263 is challenged before the CIT (A) then it was open for the learned CIT (A) to refuse to exercise jurisdiction inasmuch as the authority who passed the order u/s 263 of the Act and the authority who has to consider the appeal were equal in authority. The directions given by the CIT (A) u/s 263 of the Act passed to consider the aspects in respect of which the income might have escaped assessment. If ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013. Subsequently, order dated 18.3.2014 was passed by the learned AO making two additions, namely, Rs. 7,41,755/- on account of the interest expense and Rs. 4,62,485/- on account of the TDS on the payments towards business maintenance. 3. When the assessee preferred appeal against this order dated 18.3.2014 passed u/s 143(3)/263/154 of the Act, learned CIT (A) observed that when a coequal authority had given a categorical direction to the AO who has acted in accordance with those directions then there is no scope of intervention by a coequal judicial authority as the remedy would lie before a higher judicial forum i.e. the ld. ITAT. On this premise leaned CIT (A) refused to exercise the jurisdiction u/s 250 of the Act and had driven the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned CIT (A) in this matter, it would result in reading something which is not to be found in the Act because in that case all the assessment orders passed giving effect to the orders u/s 263 of the Act will be directly appealable to the ITAT but not before the CIT(A), which is not contemplated by the scheme of appeals in the Act. Having regard to the facts and circumstances of the case, we are of the considered opinion that the refusal of exercise the appellate jurisdiction by the learned CIT (A) is improper and the matter needs to be set aside to the file of CIT (A) for considering the appeal on merits and to give a finding thereon according to law. With this view of the matter, we set aside the order of the learned CIT (A) and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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