Correct Appellate Forum for Remand-Based Assessment Orders is CIT(A) not ITAT

Cable and Wireless (India) Ltd. Vs DCIT (ITAT Mumbai) Income Tax Appellate Tribunal (ITAT) Mumbai has dismissed an appeal filed by Cable and Wireless (India) Ltd., an Indian branch of a UK-based non-resident company, ruling the appeal non-maintainable before the Tribunal. The core issue revolved around the correct appellate forum for an assessment order passed by the Assessing Officer (AO) following a remand from the ITAT itself. The Tribunal concluded that such an order, even if termed an “order giving effect to ITAT’s order,” should first be challenged before the Commission...