2018 (3) TMI 727

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..... 2,62,26,270/-. An order of assessment dated 20.06.2012 was passed by the AO u/s 143(3) of the Income Tax Act, 1961 (Act). In the said order the AO determined the total income of the assessee at Rs. 2,73,92,410/- after making the following additions :- 3. Aggrieved by the aforesaid order of the AO the assessee preferred appeal before CIT(A). In the appeal before CIT(A) the assessee primarily challenged the disallowance of expenditure u/s 14A of the Act. 4. Pending disposal of the appeal before CIT(A) (appeal before CIT(A) was filed on 06.08.2012) there was a search and seizure operation conducted in the case of the assessee us/ 132 of the Act on 11.10.2012. Consequent to the search an order of assessment u/s 153A of the Act was passe....

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....A(1)(ba) at. 21.04.2015 then we would like to withdraw the appeal pending before you." This is without prejudice to our right to protect our Interest In the matter." 6. The CIT(A) was of the view that once the appeal is filed by an assessee the appellate authority has no power to allow withdrawal of the appeal. The AO also found that the issues that arose for consideration in the appeal against the order dated 20.06.2012 u/s 143(3) of the Act and the order dated 30.03.2015 passed u/s 153A of the Act were different. The CIT(A) was therefore of the view that the appeal of the assessee has to be dismissed for non prosecution. The CIT(A) accordingly dismissed the appeal of the assessee for non prosecution with the following observations :....

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.... of the Act ad the appeal filed against the order u/s 153(A) of the Act for the relevant assessment year 2010-11 are different. The ld. DR relied on the order of CIT(A). 9. After considering the rival submissions, we are of the view that the appeal against the order dated 20.06.2012 and passed u/s 143(3) of the Act does not become infructuous, consequent to the search action u/s 132 of the Act in the case of the assessee on 11.10.2012 as per the second proviso to section 153A of the Act the assessment completed prior to the search action will not abate. Therefore the CIT(A) should be directed to decide the appeal of the assessee filed against the order dated 20.06.2012 passed u/s 143(3) of the Act on merits. The order of CIT(A) is accord....