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2013 (11) TMI 684 - HC - Income TaxNon-speaking order – sustainability - Additions u/s 69C made by the AO was deleted by the ITAT in part – Held that:- No reasons have been assigned at all while dismissing the appeal preferred by the revenue and partly allowing the appeal preferred by the assessee and sustaining addition of Rs.30 lac except observing that “On an overall examination of the facts, we are of the considered view that an addition of Rs.30,00,000/requires to be sustained to meet the end of justice”. Thus, as such the impugned judgment and order passed by the learned ITAT is absolutely a non-reasoned and nonspeaking order. Reliance has been placed on the judgment in the case of Ravi Yashwant Bhoir vs. Collector reported in [2011 (3) TMI 1489 - SUPREME COURT], the Hon’ble Supreme Court had an occasion to consider the rationale behind the requirement of recording reasons in order. In the said decision, it is observed and held by the Hon’ble Supreme Court that requirement of recording reasons is one of the principles of natural justice. It is further observed and held by the Hon’ble Supreme Court that right to reasons is an indispensable part of sound judicial system - in the case of Certified Area Committee vs. Additional Director, Consolidation reported in [2001 (5) TMI 921 - SUPREME COURT], wherein it was held by Hon’ble Apex court that “The reasons are the flesh and blood of Judicial adjudication and such reasons must be shown in the orders which are liable to be challenged in the Superior Court”. - matter remanded back for reconsideration and passing speaking order.
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