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2015 (9) TMI 1 - AT - Income TaxDisallowance of unexplained expenditure - CIT(A) deleted addition - Held that:- CIT(A) granted relief to the assessee on all five grounds viz., ground no. 4 to 8 before the first appellate authority, in a cryptic and slip shod manner without separate adjudication on every issue and without addressing the explanation and additional and other relevant evidence of the assessee and objections of the AO on the particular issue. It is expected from judicial and quasi judicial authorities that they should adjudicate and address all the issues/grounds which have been raised before them for adjudication and which may be subject to further legal scrutiny before higher forum or authority. We are unable to appreciate manner and approach of the ld. CIT(A) in which he granted relief to the assessee deleted the ex parte and ad hoc additions made by the AO. Under above noted facts and circumstances of the present case, we have no hesitation to hold that the Revenue authorities were not justified in making ex parte ad hoc additions and also deleting the same without detailed and separate adjudication as per provisions of the Act. In this situation we are of the considered opinion that all five issues as mentioned and raised by the assessee before ld. CIT(A) require de novo adjudication at the end of AO. Thus, we restore the same to the file of the AO for proper adjudication after affording due opportunity of hearing for the assessee and without being prejudiced and influenced by the earlier assessment and impugned order. Since the case is restored for limited purpose only on five counts as stated above, accordingly, ground no. 2 & 3 of the Revenue are deemed to be allowed- Decided in favour of revenue for statistical purposes.
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