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2017 (5) TMI 711 - AT - Income TaxNon-compliance with the provisions of Sec. 245D(2D) - Order of Settlement Commission - Revival of appeal after abatement of proceeding - Held that:- It is quite clear that the words “Under exceptional circumstances” used by our coordinate Bench is in relation to passing or non-passing of the order by the Settlement Commission and not in relation to the revival of proceeding before the income-tax authorities which, even according to our coordinate Bench, gets revived “automatically”. Therefore, on the point of law as manifested by Sec.245HA(2) of the Act as well as on the reading of the order of Tribunal dated 13.4.2010 (supra), we find that the CIT(A) has mis-directed himself in refusing the revival of appeal after abatement of proceeding before the ITSC. Under these circumstances, we, therefore, deem it fit and proper to accept the preliminary plea of assessee for remanding the matter back to the file of CIT(A) for consideration afresh since he has not passed any order on the merits of the dispute before him. As a consequence, we set-aside the impugned order of CIT(A) and restore the matter back to his file for a decision afresh in accordance with law. We may clarify here that our decision to remand the matter back to the file of CIT(A) is no reflection on the merits of the assessment, which shall be decided by the CIT(A) as per law. In the result, appeal of assessee for Assessment Year 1986-87 is allowed as above.
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