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2013 (10) TMI 1234 - GUJARAT HIGH COURTDismissal of appeal solely on the ground that the departmental representative when asked could not point out any infirmities in the order of the learned CIT(A) – Non-speaking order passed by the Hon’ble Tribunal – Held that:- Ld. Tribunal has not given its own independent finding with respect to the order passed by the CIT(A) impugned before it. It appears that there is no independent application of mind by the learned tribunal with respect to the order passed by the CIT(A) impugned in the appeal before it. The impugned order passed by the tribunal is absolutely a nonspeaking order with respect to legality and validity of the order passed by the CIT(A) impugned in the appeal before it. Under the circumstances, the impugned order passed by the ITAT cannot be sustained and the same deserves to be quashed and set aside - Matter is restored to file of learned tribunal for fresh adjudication on merits – Decided in favor of Revenue.
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