2018 (6) TMI 1398

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....the category of appealable orders as per the provisions of Section 246 & 246A of the Act before the learned Commissioner of Income Tax [Appeals]. Holding so, the learned Tribunal quashed the Order passed by the learned Commissioner of Income Tax [Appeals] and dismissed the Appeal filed by the Assessee before the Tribunal itself. The relevant Paragraph-12 of the Order of the learned Tribunal is quoted below for ready reference: "12. The order passed under Section 195[2] does not fall in the category of appealable orders as per the provisions of Section 246 & 246A of the Act, therefore, the remedy against the order passed under Section 195(2) does not lie before the appellate authorities by filing the appeal. Since the CIT [Appeals] has no ....

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....peals of the assessee cannot be entertained for lack of jurisdiction of the CIT [Appeals] as well as of this Tribunal. Hence the appeals filed by the assessee deserve dismissal. We make it clear that a considerable time has lapsed in pursuing the wrong remedy by the assessee without any objection up till this stage, therefore the assessee may pursue the appropriate remedy as per law against the impugned order passed under Section 195[2] of the Act.  Since we have dismissed the appeals of the assessee on legal issue, therefore we do not propose to go into the merits of the issue in these appeals and the same are left open. 13. In the result, the appeals of the assessee are dismissed." 2. Learned Counsel for the Revenue fairly submitt....