TaxTMI 
TaxTMI 
TaxTMI 
2024 (11) TMI 1540
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....d twice. None appears at the assessee's behest. It is accordingly proceeded ex-parte. 3. Learned CIT(DR), first of all, invites our attention to the Revenue's third substantive ground seeking to reverse the CIT(A)'s lower appellate discussion quashing the impugned second round assessment dated 11.06.2015 as not framed after obtaining due approval under section 153D of the Act as under: "13. I have considered the legal claim of the appellant company, the comments of the AO on the issue submitted during appellate proceedings and the rejoinder of the appellant company on the same. The AO has contended that the approval u/s. 153D is not required as assessment proceedings had not been set aside or annulled and the Hon'ble ITAT ha....
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.....2015. The AR has contended that the AO's reliance on the circular no. 3 issued by CBDT dated 12.03.2008 was misplaced as the impugned order cannot be anything other than either the assessment or reassessment. The AR also highlighted the relevant portion of the order of the Hon'ble ITAT dated 31.03.2014 to contend that assessment under appeal had been set aside to the file of the AO which meant that a fresh assessment had to be framed. 14. The critical issue in the given circumstances, as highlighted above, is that whether the Hon'ble ITAT's order had set aside the assessment or the AO had merely given an appeal effect to the order of the Hon'ble ITAT. It is quite apparent that in consequence of the order of the....
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....rame the assessment afresh. The matter had, therefore, been disposed off accordingly and the AO had to carry out the process of investigation as stipulated in the Income Tax Act by issuing notice u/s. 142(1) and frame the assessment u/s. 143(3)/153A. The Hon'ble High Court of Delhi in the case of Pr. CIT, Delhi vs. C P Financial Consumer Finance India P. Ltd. In ITA NO. 275/2015 has deliberated upon similar issue wherein the facts have been recorded as under: - "(1). Briefly stated, the relevant facts are that the assessee had claimed a deduction of Rs. 48,38,636/- being the amount paid to Direct Selling Agents, as selling expenses, although, in its books the same had been considered as deferred revenue expenditure. AO had pass....
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....strative. The Hon'ble Bench, in para 12 of the order made the following observations: - (1). The contention that the order dated 20 January, 2010 was only an administrative Order, to give effect to the order dated 31 July, 2009 passed by the Tribunal is also without any merit. The AO, being an authority under the Act, performs the function as specified in the Act. The AO has the power to make an assessment under section 143 or 144 of the Act. It is the said assessment which is examined by the Appellate Authority. The Appellate Authority has power either confirm, reduce, enhance or set aside the assessment. In the event, the Appellate Authority remands the matter to the AO, the AO is required to commence proceedings in terms of ....
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....ire process afresh and make a fresh order of assessment complying with the directions given by the appellate authority. It is, thus, clear that what remains as a final order after giving effect to the orders of the appellate authorities is an order of assessment u/s 143 or 144. It cannot be anything else." (ii) We concur with the aforesaid view and are unable to accept that the AO's order dated 20th January, 2010 was only an administrative order to give effect to the order of the Tribunal. At this stage, it is also relevant to note that the order dated 20th January, 2010 was captioned as "Order u/s 254/250/147/143(3) of the Income Tax Act, 1961". It is, thus, apparent that the Order itself indicated that it was not an administr....