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TMI Blog2018 (5) TMI 1827X X X X Extracts X X X X X X X X Extracts X X X X ..... peal 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. - I.T.A.No.92/Vizag/2017 (Assessment Year: 2010-11) - - - Dated:- 23-5-2018 - Shri V. Durga Rao And Shri D.S. Sunder Singh, JJ. Appellant by: Shri M. Madhusudhan, Respondent by: Shri Deba Kumar Sonowal, DR ORDER D.S. Sunder Singh, This appeal filed by the assessee is directed against order of the Commissioner of Income Tax (Appeals), {CIT(A)}, Vijayawada vide ITA No.336/CIT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-assessment without allowing the depreciation from the estimated income. The assessee went on appeal before the CIT(A) and the Ld. CIT(A) dismissed the appeal of the assessee observing that the CIT and the CIT(A) are parallel and equal authorities and the decision of the A.O. was on the basis of specific remand of CIT, which cannot be subject matter of appeal before the CIT(A) and accordingly, dismissed the appeal of the assessee. 3. Aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before us. During the appeal hearing, the Ld. A.R. submitted that the Ld. CIT though given specific direction in para No.4.4 of the order u/s 263 to add the depreciation but in the same paragraph, in concluding remarks the Ld. CIT has also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties, perused the materials available on record and gone through the orders of the authorities below. We have gone through the Ld. CIT s order passed u/s 263 of the Act. The relevant part of the Ld. CIT s order in para 4.4. reads as under: The A.O. is directed to add the depreciation [which he wrongly allowed] at ₹ 78,58,461/- to the total income determined by him at ₹ 4,19,95,050/- in his order u/s 143(3) of the Act dated 3.12.2012 and redetermine the total income in accordance with law established procedure and after affording a reasonable opportunity of being heard to the assessee. 6. Similarly, concluding paragraph of the Ld. CIT(A) s order in para 8.1 reads as under : If we apply the above tests to the facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, the order passed u/s 143(3) r.w.s. 263 of the Act has to be considered as fresh order of assessment and the Ld. CIT(A) vests with the jurisdiction to adjudicate the issues raised in the consequential order afresh on merits. 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. Therefore, we are of the considered opinion that the 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 afre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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