TMI Blog2012 (10) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment order is not supported by any reasoning. Recording of reasons is a part of fair procedure as reasons are the harbinger between the mind of the maker of the decision in the controversy and the decision or conclusion arrived at. Statute mandatorily required that the CIT(A) while deciding the appeal to set out the issues for determination and the decision thereon along with reasons for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. However, on a perusal of the impugned order it was considered appropriate to decide the present appeal ex parte qua the assessee-appellant on merit after hearing the learned DR. 3. The relevant facts borne out from the assessment order are that as against the returned income of Rs.89,130/- the income was assessed at Rs.6,18,135/- wherein the Assessing Officer made additions on account of un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. We have heard the submissions advanced by the Sr. DR and considered the orders of the authorities below. On a careful consideration of the same we are of the view that the impugned order deserves to be set aside as the same is not in conformity with the requirements of the provisions of law as the conclusion in upholding the assessment order is not supported by any reasoning. Recording of rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d position of law, we are of the view that the action of the CIT(A) was not in conformity with the requirements of the Income-tax Act. Accordingly it is considered appropriate to restore the issue back to the file of the CIT(A) with the direction to decide the appeal by way of a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. 6. In the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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