2020 (11) TMI 179

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....ench for the assessment year 2002-03. 2.The following substantial questions of law have been raised for consideration: "1.Whether, on the facts and circumstances of the case, the Appellate Tribunal is justified in dismissing the appeal as 'not maintainable under the law'? 2.Whether, on the facts and circumstances of the case, the status of the Appellant-individual can be changed into Appellant-HUF under Section 154 of the Act?" 3.We have heard Mr.R.Sivaraman, learned counsel appearing for the appellant and M/s.V.Pushpa, learned Junior Standing Counsel appearing for the respondent. 4.The Tribunal by the impugned order dismissed the appeal filed by the assessee challenging the order dated 22.01.2015 passed b....

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.... on this point and find that as per order of the Assessing Officer passed under Section 154 on 26.07.2010, the status of the assessee has been converted to HUF in place of individual, but this issue was not raised before the ld. CIT(A) and in view of the subsequent order passed by the Assessing Officer, in our considered view, the matter should go back to the Assessing Officer for reconsideration of the status. As such, the orders of authorities below in this regard is set aside and restored back the file of the Assessing Officer for reconsideration afresh the issue after giving due opportunity to the assessee. We hold and direct accordingly." 5.The Tribunal observed that because of the earlier order, the appeal filed by the assessee cha....