9911796707
TMI Blog2023 (3) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... essee and thus, order of Tribunal to the extent it relates to assessment year 2004-05 is violative of principle of natural justice being non speaking. A non speaking order not only prevents the adversely affected persons to know the exact reasons behind the conclusion arrived at but also disables the aggrieved person from effectively availing remedy before the Higher Forum. This Court frames following new substantial question of law:- Whether the Tribunal fell in grave error of law in failing to record reasons and findings in regard to assessment year 2004- 05. In view of above discussion, aforesaid newly framed substantial question of law is answered in affirmative that the Tribunal failed to record reasons and findings in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments seized in the search and seizure proceedings? (2) Whether, on the facts and in the circumstances of the case and, in law, the ITAT erred in sustaining the order of CIT(A) who has allowed relief of Rs.3,89,00,000/- on account of profit on sale of land without appreciating the documents seized in the search and seizure proceedings? (3) Whether, on the facts and in the circumstances of the case and, in law, the ITAT erred in sustaining the order of CIT(A) who has deleted the addition of Rs.11,75,00,000/- on account of unaccounted investment in plot/land without appreciating the documents seized in the search and seizure proceedings without appreciating the documents seized in the search and seizure proceedings? (4) Whether, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal:- 6. We have perused the case records, analyze the facts and circumstances in the case and we find that the learned CIT (A) was appraised of the entire situation through the submission of the assessee which is on record as appearing in the order of the learned CIT(A) and it was correctly held by the learned CIT(A) that the addition of Rs.9.75 lac was found to be without any basis and as such we do not find any infirmity with findings of the learned CIT(A) and the relief granted to the assessee is hereby sustained. 7.1 As regards the other ground in respect of same assessment year 2004-05, the Tribunal summarizing the ground in Para 7 reproduced the findings of CITA whereas in Para 8 it records its findings in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal preferred by the Revenue is allowed to the following extent:- (i) Impugned order dated 07.11.2017 in IT(SS)A. No.77/JAB/2013 by Income Tax Appellate Tribunal Jabalpur Bench, Jabalpur is set aside for being non speaking in respect of assessment year 2004-05. (ii) The matter stands remanded to Income Tax Appellate Tribunal Jabalpur Bench, Jabalpur for passing speaking order in IT(SS)A. No.77/JAB/2013 in respect of assessment year 2004-05. (iii) In case composition of the Tribunal has since undergone change, speaking order be passed after hearing counsel for rival parties. 12. After complying with this order the Revenue shall be at liberty, if so advised, to raise all contentions and grounds not decided hereinabove. 13. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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