23 December 2011
Contrary view has been taken in case of Herdillia Chemicals Limited vs. CIT (1995) 221 ITR 194 (Bom.) wherein it was held that right of appeal is not an inherent right. It must be statutorily conferred on the assessee. Section 246A is the section listing the order which could be appealed before the CIT(A). It does not specify the order passed by the assessing officer giving effect to the order of the jurisdictional CIT. Hence, first appeal cannot be filed against the order passed by the assessee is to file an appeal before the ITAT once he receives the assessment order. If the assessee does not appeal against the order passed u/s. 263, the matter reaches the finality. Such concluded items cannot be re-agitated before the CIT(A) by filing an appeal against the order passed by the AO to give effect to the directions of the jurisdictional CIT.
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