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TMI Blog2019 (11) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... ssary remand reports, if any on the past history of the assessee, if need be and of course providing the assessee a reasonable opportunity of being heard. On a perusal of the impugned order of CIT-A we find ourselves constrained to hold that the order cannot be upheld. The order cannot be said to be a speaking order in the eyes of law as the affidavit relied upon on behalf of the assessee has neither been discussed nor any reasons have been given why it has to be discarded. In the absence of any discussion on the facts and submissions advanced by the assessee before the CIT(A), we are not in a position to conclude whether the finding arrived at by the CIT(A) is correct on facts or not. Accordingly, we set aside the impugned order and restore the issue back to the file of the CIT(A) with the direction to pass a speaking order in accordance with law. - Appeal of the assessee is allowed for statistical purposes. - ITA No. 1441/CHD/2018 - - - Dated:- 13-8-2019 - SMT. DIVA SINGH, JM AND SMT.ANNAPURNA GUPTA, AM For The Assessee : Shri B.M.Monga And Shri Rohit Kaura, Advocate For The Revenue : Shri Hemant Gupta, Sr. DR ORDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to point out the infirmity in the order passed which is addressed in ground No. 2 by the assessee. The ld. AR submitted that the said issue has not been raised by the assessee before the CIT(A) and is being raised for the first time before the ITAT. In view of this fact, it was submitted that there is no finding on the said issue. It was conceded on query that the assessee has raised a fresh ground which though is not addressed in the impugned order, however, being a legal ground, can be raised. It was agreed that the said ground should have been raised by the assessee by way of a specific application and in the circumstances it was his prayer that the ground being a legal ground may be admitted. 4. The ld. Sr.DR submitted that THE Revenue objects to the raising of the ground without a proper application as the issue has not been addressed by the CIT(A) as no such ground was raised before him. In the face of the objection of the ld. AR it was submitted that no doubt it is a legal ground, hence he agreed that it may be admitted. In the absence of any finding of the CIT(A), it was his request that the matter may be remanded for addressing whatever shortcoming the ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by the CIT(A), the department is handicapped on facts. 7. The ld. AR in reply referring to the assessment order submitted that the return had been filed. On query he has submitted that the assessee has been returning income from the stated activity of supply of mid-day meals to schools etc. We find that reference to the said fact is not evident from the record. The ld. AR has also stated that the assessee has been in this line of business and has been returning income from the stated activity over a period of time which fact also is not coming from the order. 8. We have heard the rival submissions and perused the material available on record. It is seen that in the facts of the present case it is an admitted fact that return of income was filed on 17.10.2012 and as per reasons recorded available on record, the AO has noted the following facts : Reasons for belief under section 147 of the Income Tax Act, 1961 that the income has escaped assessment, recorded for issuing notice under section 148 of the Income Tax Act, 1961: 1. Assessee s name address: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Income Tax Act, 1961. 8.1.1 In view of these facts, the Co-ordinate Bench concluded the issue in the following manner : 7. We have heard the rival submissions. The Assessing Officer recorded the reasons for re-opening of the assessment mainly on the reason that assessee has not filed any return of income for assessment year under appeal which fact itself is incorrect because the assessee filed return of income in assessment year 1999-2000 on 08.03.2000. Copy of the acknowledgement of filing of the return is filed at page 28 of the Paper Book. Since the Assessing Officer recorded incorrect and non-existing reasons for re-opening of the assessment, therefore, re-opening of the assessment would not be justified in the matter. We rely upon decision of Hon ble Punjab Haryana High Court in the case of Atlas Cycle Industries 180 ITR 319. The issue is, therefore, covered in favour of the assessee by order of ITAT Chandigarh Bench in the case of Shri Rajneesh Bansal (supra). No infirmity have been pointed out in the order of ld. CIT(Appeals) in following the order of the Tribunal in the case of Shri Rajneesh Bansal (supra). We may also note here that o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in the statement before the A.O. and also in one of the agreements match. Moreover, the witness in that particular case, Sh. Rajesh Kumar confirmed the transaction before the A.O. (Para 6.3 of the assessment order). In view of the detailed and logical findings of Assessing Officer, I confirm the said additions in respect of various property transactions amounting to ₹ 1,08,80,250/-. The grounds of appeal are dismissed. 9.1 Referring to the same it was his submission that not only the facts as brought out in the aforesaid finding are incorrect, even otherwise the detailed submissions advanced on the claims remain unaddressed and thus the order being a non-speaking order may be remanded back for a discussion and decision on merits of the facts, evidences and record. 10. The ld. Sr.DR on consideration of the finding challenged by the assessee in the present proceedings agreed that the matter may be remanded. 11. We have heard the rival submissions and perused the material available on record. On a perusal of the impugned order we find ourselves constrained to hold that the order cannot be upheld. The order cannot be said to be a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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