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2015 (1) TMI 111 - HC - Income TaxNon-speaking order passed by Tribunal - Validity of action of Tribunal in set aside the assessment - prescriptions of section 144C not adhered - Recall u/s 254(2) rejected by Tribunal – Held that:- There is totally non-application of mind by the Tribunal - The core issue raised in the appeal, the objections of the appellant and the non-consideration of the issue raised in appeal clearly makes the order of the Tribunal a non-speaking order – assessee rightly contended that there was no scope for passing such a non-speaking order of remand, for which the reasons are well recorded - the order of assessment u/s 143(3) of the Income Tax Act dated 30.10.2010 is also in relation to the order passed by the Transfer Pricing Officer dated 28.10.2010 u/s 92CA(3) and that was challenged before the CIT(A), which was allowed in favour of the assessee - against which, the Department filed an appeal to the Tribunal, the scope of which is limited to that portion of the order of the CIT(A) interfering with the entire order passed u/s 143(3) - it should be limited only to the order relatable to the order of the Transfer Pricing Officer dated 28.10.2010 - That matter was pending before the Tribunal for more than two years - Thereafter, additional grounds have been raised, which was objected to by the assessee saying that new plea was sought to be raised and that issue has not been addressed by the Tribunal. The core issue raised by the assessee is with regard to the order passed by the AO u/s 143(3) r.w. Section 92CA(3) – assessee contended that the requirement u/s 144C(1) has not been followed and the CIT(A) has accepted such a stand and it is for the Tribunal to consider the objection of the assessee in the light of the objection filed in relation to the non-compliance of Section 144C of the Income Tax Act - that aspect has not been considered by the Tribunal and therefore the question of law which is raised by the assessee ought to have considered by the Tribunal and there was no scope for passing a non-speaking remand order; and the Tribunal ought to have considered the scope of such appeal, the additional grounds raised and the objections of the assessee and should have given a ruling on the same – thus, the order of the Tribunal is a non-speaking order and the Tribunal has not considered the issue raised and objected by either side the order of the Tribunal is set aside and the matter is remitted back to the Tribunal for fresh consideration – Decided in favour of assessee.
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