appeal
dasd
(Querist) 30 November 2009
This query is : Resolved
whether appeal can be made by AO/dept to CIT (A)
A V Vishal
(Expert) 30 November 2009
No dasd appeal of the AO/Dept lie with the tribunal.
dasd
(Querist) 30 November 2009
sir (A V Vishal) what is the reson behind i.e why appeal can't be made by AO/dept to CIT (A)
Vineet
(Expert) 01 December 2009
Dear DASD
Please go through appeal provisions inchapter XX of the Act. The right to appeal before CIT(A) has been allowed to assessee only u/s 246, 246A and 248.
Now your question regarding the reason. It is because first appeal is to be made only if assessee is aggreived by certain orders passed by departmental authorities as mentioned in these sections.
Departmental appeals come in picture only if they are aggrieved by orders of an appellate authority including CIT(A), ITAT, High Court or Supremene Court. So the first level of appeal to be filed by department is at ITAT.
However, pending appeal before CIT(A), the assessing officer may move a petition for enhancement of income if he comes through information regarding certain income remain to be assesseed. In such matter the CIT(A) steps into shoes of AO and may enhance the assessed income after according opportunity to the assessee.
If, after completion of assessment, the AO comes to know about certain income which remained to be assessed and the case does not fall under perview of reopening, the AO may file a revision aplication befoe CIT u/s 263 of the Act.
dasd
(Querist) 21 December 2009
thank u very much to all of you sir
