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2012 (10) TMI 211 - AT - Income TaxNon speaking order and non grant of sufficient opportunity of being heard - dispute regarding allowance of business expenditure - Held that:- Perusal of the order shows that Assessing Officer has not applied his mind on any of the issues. The only reason assigned by the AO is that reply of the assessee is not acceptable, but why it is not acceptable is nowhere disclosed. It emerges out from the record that CIT(A) has called for certain information and assessee was in the process of collecting those information. It has filed adjournment application through registered post also because the first appellate authority refused to entertain them. Considering the assessment order being non speaking and non grant of sufficient opportunity of hearing demonstrated by the assessee in the adjournment application, it is held that end of justice would be met if issues are set aside to the file of CIT(A) for re-adjudication.
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