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2017 (8) TMI 1305 - AT - Income TaxReopening of assessment - CIT(A) held that the reopening was bad in law and hence the re-assessment proceedings were not valid but did not adjudicate the issue upon merits by treating them to be infructuous - non speaking order - Held that:- When the reopening as well as merits of the case were before the learned CIT(A), it was incumbent upon him to pass an order and adjudicate by speaking order on both aspects. In the cross objection assessee is rightly aggrieved that despite filing the appeal and raising the necessary grounds the learned CIT(A) has not adjudicated upon the merits of the case. There are catena of decisions of higher Courts when it has been held that it is incumbent upon lower authorities to decide upon the jurisdictional as well as merits of the case raised before them so that there is a finality in proceeding at lower level and the higher forum can properly appreciate and decide upon the issue. Hence in our considered opinion the interest of justice requires that the adjudication of merits be remitted to the file of the learned CIT(A). Learned CIT(A) is directed to complete the appeal order by considering the merits of the case and passing an order on the merits of the case. Needless to add, assessee should be granted adequate opportunity of being heard. We make it clear that we have not considered the issue of reopening in any manner whatsoever. Revenue is free to take up the issue as required after the order by the learned CIT(A) is completed in terms of our remitting as above.
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