2012 (10) TMI 760

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.... PER BENCH: These eight appeals are filed by the department against the common order of the learned CIT (A)-XXX, New Delhi dated 08.06.2012, in the cases of different assesses, as above. 2. The department in all these appeals has taken common grounds that the order of the ld. CIT (A) is perverse and erroneous on the facts and circumstances of the case because the ld. CIT (A), on the one h....

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....e assessees. 4. At the time of hearing before us, it was submitted by the Ld. DR that the Ld. CIT (A) himself observed that the order of the Assessing Officer is not appealable u/s 246A and, therefore, he has dismissed the assessees' appeals; that at the same time, in paragraph 1 of his order, he has given a direction to the Assessing Officer that appeal effect should be given within two months....

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....ving effect to the order of ld. CIT (A). We, therefore, expunge the direction of the ld. CIT (A) that A.O. (TDS) should give appeal effect to these orders within two months of the receipt of the order. But, at the same time, we find that in the grounds of appeal, the assessee has pointed out that there were certain mistakes committed by the A.O. (TDS) while taking the view that there was delay in ....