Appeal against rejection order by the DRP and assessment order passed by the AO

Dear sir, I have filed an objection before the DRP and there was a delay of 11 days and on which sole ground the DRP rejected the objection filed by me. Meanwhile, the AO has confirmed the draft Assessment Order. Now where appeal lies I mean before the CIT or the ITAT. Thanks.

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  remand report

Can AO file second appeal before ITAT  against order of CIT[A] 1] when his predecessor accepted in remand report that correct quantum of addition was below low tax effect & 2] and CIT [a] deleted addition on merits ?

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