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2018 (5) TMI 1827 - AT - Income TaxRevision u/s 263 - Held that:- The view of CIT(A) with regard to specific direction for non-assumption of jurisdiction is incorrect when there is contradictory directions on the same issue. As per the decided case laws the direction is in favour of the assessee has to be considered and benefit of doubt should be allowed to the assessee. CIT was not intended to give any specific direction and the direction was to remit the matter back to the file of the A.O. to re-do the assessment afresh de-novo. Accordingly, we hold that the CIT(A) is vested with the jurisdiction and duty bound to decide the appeal of the assessee on merits. Hence, we set aside the order of the CIT(A) and remit the matter back to the file of the Ld. CIT(A) to decide the appeal of the assessee afresh on merits. The assessee is free to take up all the grounds relating to merits before the CIT(A). Appeal filed by the assessee is allowed for statistical purposes.
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