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2012 (9) TMI 192 - ITAT DELHIExparte order - non-serving of notice - assessee contended that hearing could not be attended and CIT(A) without ensuring service of notice, passed an exparte order - Held that:- Indisputably, the assessee did not communicate change in their addresss after filing the two appeals before the CIT(A). As a result of which appeals were disposed exparte. Approach of the assessee in not communicating change in address is not in accordance with law and apparently, the assessee did pursue these appeals in right earnest. However a mere glance at the impugned orders reveals that the orders passed by the CIT(A) is cryptic and grossly violative of one of the facets of the rules of natural justice, namely, that every judicial/quasi- judicial body/authority must pass a reasoned order, which should reflect application of mind by the concerned authority to the issues/points raised before it. It is pointed out that a ‘decision’ does not merely mean the ‘conclusion’. It embraces within its fold the reasons forming basis for the conclusion. Since, impugned orders suffers from lack of reasoning and are not speaking orders on any of the issues for which additions were made by the AO, hence impugned order is set aside and matter restored to file of CIT(A)
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