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2018 (1) TMI 1145 - ITAT DELHIAddition under the head business profit - CIT(A) deleted the addition - non speaking order by CIT-A - Held that:- CIT(A) has deleted the addition made by the AO under the head business profit; without appreciating the totality of facts discussed and also case laws mentioned in the assessment. It is also noted that Ld. CIT(A) also not discussed the merit of the case and not given any proper justification and reasoning for the deletion of the addition. It is further noted that Ld. CIT(A) also not discussed the Remand Report of the AO, which is contrary to law and itself establish that Ld. CIT(A) has passed the non-speaking and laconic order, which in opinion need to be remitted back to the file of the Ld. CIT(A) to decide the same denovo. See ACIT vs. M/s Shukla & Brothers [2010 (4) TMI 139 - SUPREME COURT OF INDIA] No infirmity in the arguments advanced on behalf of the Department, that no reasons have been recorded for rejecting the contentions raised, this legal infirmity has, in fact, prejudicially affected the case of the assessee before us. - Thus remit back the case to the file of the Ld. CIT(A) with the direction to hear the case de novo and pass appropriate and speaking order in accordance with law, after giving adequate opportunity of being heard. - Decided in favour of revenue for statistical purposes.
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