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2019 (2) TMI 53 - AT - Income TaxRevision u/s 263 - CIT(A) jurisdiction to adjudicate the issues raised in the consequential order afresh - Held that:- Order u/s 263 the CIT has set aside the assessment made under section143(3) r.w.s.147 for redoing the assessment afresh by using the words to pass consequential order after giving opportunity to the assessee. Therefore the assessment order passed u/s 143(3) r.w.s. 263 dated 17.09.2014 required to be considered as a fresh order of assessment and the CIT(A) vests with the jurisdiction to adjudicate the issues raised in the consequential order afresh on merits. In the instant case, the CIT(A) did not pass the order on merits, instead presumed that the assessee having not filed the appeal before the ITAT accepted the order u/s 263. The said presumption is incorrect in view of the confusion created by the Ld.CIT in his order u/s 263. Therefore, it is incumbent upon the CIT(A) to decide the issue on merits. Accordingly, 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). - Appeals of the assessee are allowed for statistical purpose.
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