Tribunal held that , order passed in remand proceedings as per direction of Tribunal , appeal lies before CIT(A) and not before Tribunal. Even if final assessment order is passed in contravention of any statutory provision appeal has to be filed before CIT(A) or appropriate Constitutional remedy. Appeal before Tribunal is not maintainable. ( AY. 2012-13)
Tevapharm India (P.) Ltd. v. ACIT (2018) 169 ITD 619 (Delhi) (Trib.)
S. 253 : Appellate Tribunal -Order passed in remand proceedings as per direction of Tribunal , appeal lies before CIT(A) and not before Tribunal [ S. 144C, 246A ]