TMI Blog2013 (10) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed the appeal preferred by the revenue solely on the ground that the departmental representative when asked could not point out any infirmities in the order of the learned CIT(A). 2.00. Mr.Manish Bhatt, learned counsel appearing on behalf of the appellant revenue has submitted that the learned tribunal has dismissed the appeal preferred by the revenue solely on the ground that the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal afresh in accordance with law and on merits by directing the learned tribunal to pass a speaking order with respect to order passed by the learned CIT(A) impugned before it. 3.00. Ms.Heena Desai, learned advocate appearing on behalf of the respondent assessee is not in a position to dispute the above. She is not in a position to point out from the impugned judgement and order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sustaine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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