Tribunal allows Revenue's appeals over absence of permission for de novo assessment. Assessing officer had obtained necessary permission.

The Tribunal allowed the Revenue's appeals challenging the CIT(A)'s order due to the absence of permission u/s 153D from JCIT for de novo assessment proceedings. The Tribunal disagreed with the CIT(A)'s interpretation, stating that the Assessing officer had obtained permission u/s 153D before the original assessment order u/s 153A, establishing jurisdiction. The subsequent fresh assessment order did not require new approval. Therefore, the Tribunal set aside the CIT(A)'s orders, remanding the matter to CIT(A) for further proceedings without the need for fresh approval u/s 153D.

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Issues:
1. Validity of assessment order passed by Assessing officer without permission u/s 153D from JCIT.
2. Interpretation of the requirement of obtaining approval u/s 153D for de novo assessment proceedings.
3. Jurisdiction of Assessing officer to frame fresh assessment order in compliance with CIT's directions under section 263.

Analysis:
1. The appeals were filed by the Revenue against the order of CIT(A) for assessment years 2007-08 and 2009-10, challenging the allowance of the assessee's appeals due to the absence of permission u/s 153D from JCIT for de novo assessment proceedings.
2. The CIT(A) held that obtaining approval u/s 153D from JCIT was a mandatory requirement, citing precedents like the decision of ITAT Pune Bench in the case of Akil Gulamali Somji vs ITO. The fresh assessment order passed without this approval was deemed null and void.
3. The Tribunal, after considering the facts and the relevant legal provisions, disagreed with the CIT(A)'s interpretation. It was noted that the Assessing officer had obtained permission u/s 153D before passing the original assessment order u/s 153A, thus establishing jurisdiction. The subsequent setting aside of the assessment order by CIT for a fresh assessment did not require a new approval from JCIT. Therefore, the Tribunal set aside the CIT(A)'s orders and directed the case to be decided on merits by CIT(A) without the need for fresh approval u/s 153D.
4. Consequently, the appeals of the Revenue were allowed for statistical purposes, and the matter was remanded to the file of CIT(A) for further proceedings.

This detailed analysis of the judgment provides a comprehensive understanding of the issues involved and the Tribunal's decision on each point raised in the appeal.

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