If Board delegated its powers to CIT, question of remanding matter again to board doesn't arise

IT : Power of Board exercisable under section 119(2)(a) is an enabling provision empowering Board to pass orders in favour of assessee for waiver of interest levied under sections 234A, 234B and 234C, and where in assessee's case said power was delegated to Chief Commissioner, question of remanding matter yet again directing Board to reconsider it, did not arise