2020 (3) TMI 1504

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....spondent : Smt. R. Premi, JCIT ORDER PER PRADIP KUMAR KEDIA - AM The captioned appeal has been filed at the instance of the assessee against the order of the AO dated 15-05-2019 giving effect to the order of the ITAT in ITA No. 49/Bang/2018 dated 07-12-2018. 2. As per its grounds of appeal, the assessee has assailed the order of the AO giving the appeal effect arose in pursuance of the....

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.... the appeal effect order passed by the AO allegedly in contravention of the appellate order of the ITAT is an appealable order before the CIT(A) under sec.246A of the Act. Consequently, exercise of statutory right by assessee to prefer appeal directly before Tribunal without placing its grievance before the CIT(A) is not maintainable under the scheme of the Act. Consequently, the appeal of the ass....