Assessee filed an appeal before CIT(A) against order passed by AO u/s 143(3), read with S 254 of the Act giving effect to Tribunal’s order. CIT (A) rejected the appeal on ground that same was not maintainable. On appeal the Tribunal following the order in Caltex Oil Refining (India) Ltd. v. CIT (1994) 202 ITR 375 (Bom.)(HC) held that order of CIT (A) that order giving effect to directions of Tribunal was not appealable before him was unsustainable in law. Matter remanded to CIT (A) to decide on merit (AY. 2003-04 to 2009-10)
Narendra Solvex (P.) Ltd. v. ACIT (2020) 180 ITD 64 (Mum.) (Trib.)
S. 246 : Appeal-Deputy Commissioner (Appeals)-Appealable orders-Order passed by AO giving effect to directions of Tribunal, is an appealable order before CIT(A). [S.246A, 254(1)]