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2023 (3) TMI 1428 - MADHYA PRADESH HIGH COURTValidity and propriety of final order passed by ITAT - allegation of passing non- speaking order - ITAT sustaining the order of CIT(A) who has deleted the addition on account of profit of sale of 23 Duplex Houses, profit on sale of land, unaccounted investment in plot/land and concluding loose papers were not found and seized from the assessee - HELD THAT:- Tribunal in fact has not recorded any independent finding/reasons in respect of both the grounds raised by the assessee and thus, order of Tribunal to the extent it relates to assessment year 2004-05 is violative of principle of natural justice being non speaking. A non speaking order not only prevents the adversely affected persons to know the exact reasons behind the conclusion arrived at but also disables the aggrieved person from effectively availing remedy before the Higher Forum. This Court frames following new substantial question of law:- “Whether the Tribunal fell in grave error of law in failing to record reasons and findings in regard to assessment year 2004- 05.” In view of above discussion, aforesaid newly framed substantial question of law is answered in affirmative that the Tribunal failed to record reasons and findings in respect of assessment year 2004-05. Thus Impugned order of Income Tax Appellate Tribunal Jabalpur Bench, Jabalpur is set aside for being non speaking in respect of assessment year 2004-05 and remanded to Income Tax Appellate Tribunal Jabalpur Bench, Jabalpur for passing speaking order.
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