2023 (8) TMI 959

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....t 'the Act') dated 29.12.2017 for the assessment year 2015-16. The assessee has assailed the impugned order on the following grounds of appeal before us: "1) In the facts and circumstances of the case and in law, the Ld. Commissioner of Income-tax (Appeals), NFAC has erred in deciding the appeal against order passed u/s. 154 of the Income-tax Act, 1961 without deciding the quantum appeal against order passed u/s. 143(3) of the Act. 2) In the facts and circumstances of the case, the ld. Assessing Officer has erred in seeking approval of Additional Commissioner of Income-tax, Range-Korba for issuing notice u/s 154 of the Income-tax Act, 1961 which effectively tantamount to issuing notice at the instance/dictates. 3)....

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....ve heard the Ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and the material available on records. 7. Shri Nilesh Jain, Ld. Authorized Representative (for short 'AR') for the assessee has assailed the order passed by the CIT(Appeals) on twofold grounds, viz. (i) that the CIT(Appeals), NFAC had erred in disposing the appeal filed by the assessee against the order u/s. 154 of the Act dated 02.11.2018 without deciding the quantum appeal that was pending before him against the order passed by the A.O u/s. 143(3) of the Act, dated 29.12.2017; and (ii) that the CIT(Appeals) had erred in failing to appreciate that now when the A.O had issued notice u/s. 154 of the Act after obtaining approval of ....

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....y the CIT(Appeals) would fall to the ground and be rendered redundant. On the other hand, if the quantum appeal is decided against the assessee, then the order passed by the CIT(Appeals) confirming the A.O's order u/s. 154 of the Act would hold the ground. To sum up, we are unable to comprehend as to on what basis the disposing of the assessee's appeal against the order passed u/s. 154 of the Act by the CIT(Appeals) would prejudice the interest of the assessee. Thus, in terms of our observation above, finding no infirmity in disposing of the assessee's appeal against the order passed u/s. 154 of the Act dated 02.11.2018 by the CIT(Appeals), we uphold his order. Thus, the Ground of appeal No.1 raised by the assessee is dismissed in terms of ....