2019 (3) TMI 532

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....DEL/2015 and ITA No. 3788/DEL/2015 are appeals by a different assessee preferred against the order of the Commissioner of Income Tax [Appeals], Ghaziabad dated 31.03.2015 pertaining to A.Ys 2009-10 and 2010-11. 2. Grievance of the appellants is common in all these captioned appeals. Therefore, all these appeals were heard together and are being disposed off by this common order for the sake of convenience and brevity. 3. The common grievance is that once the CIT(A) has held that action of the AO in assuming jurisdiction u/s 153C of the Income-tax Act, 1961 [hereinafter referred to as 'the Act'. was not valid thereby quashing the assessment order, the CIT(A) was not justified in issuing following directions to the AO: ....

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.... 6. The bone of contention is the concluding findings of the CIT(A) and the same read as under: "The AO is however directed to take action u/s 147/148 of the Act." 7. Before us, the ld. AR vehemently contended that the CIT(A) has exceeded his jurisdiction in as much as once he has quashed the assessment order framed u/s 153C of the Act, he had no powers in giving directions to the AO to proceed u/s 147/148 of the Act. 8. Per contra, the ld. DR strongly stated that the provisions of section 150(1) have been enacted in the statute so that the AO gets time to issue notice u/s 148 of the Act for the purpose of making an assessment or reassessment or recomputed in consequence of or to give effect to any finding or direction contai....

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....llant [Section 251]." 10. It can be seen from the above that this provision empowers the appellate authority in an appeal against the order of assessment to confirm, enhance or annul the assessment. Before 1.6.2001, there was one more power and the same reads as under: "Or he may set aside the assessment and refer the case back to the AO for making fresh assessment in accordance with the directions." 11. The CBDT in its Circular has also clarified that the power of the appellate commissioner does not include the power to set aside the assessment. 12. In our considered opinion, action of the first appellate authority has no sanction of law as powers of the CIT(A) have been set out in section 251 of the Act. The CIT(A) has m....