Queries regarding appeal

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CA Namrata Shetty (Querist)

09 January 2009 In a respective case original assessment order was passed by the A.O. u/s. 144 of the I.T.Act after making certain additions.Assessee appealed to CIT(A) wherein the additions of ITO were confirmed.Then assessee appealed against this order in ITAT.ITAT then following the principles of natural justice set aside the order and restored it back to ITO stating that order should be passed after taking into account relavant facts and considerations.But assessee failed to attend those hearings also and the date kept on adjourning.Finally ITO confirmed the earlier additions and passed the order u/s.144 r.w.s.254 of the I.T. Act,1961.What option does assessee have now?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

09 January 2009 Option is appeal before CIT(Appeals).

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CA Namrata Shetty

CA Namrata Shetty (Querist)

10 January 2009 Sir, that means it will not be considered as ITAT order, it will be considered as ITO's order and so CIT (A). But order was passed with the orders of ITAT and once appeal to ITAT was filed. Now again appeal to a lower authority.Kindly clear the same.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

10 January 2009 ITAT had given an order to redo the assessment against which the the A.O has completed the assessment and passed an assessment order. Thus the order presently alive is the order of the AO on which you have a right to appeal before the CIT (Appeals).

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CA Namrata Shetty

CA Namrata Shetty (Querist)

13 January 2009 Thank You so much

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