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2019 (5) TMI 778 - AT - Income TaxNon speaking order of CIT-A - dismissal of appeal of assessee - Penalty u/s. 271(1)(c) - no assessment proceedings completed u/s 201/201(1A) - HELD THAT:- CIT(A) did not deal the issue on merit and passed a non-speaking order by dismissing the appeal of the assessee by upholding the action of the AO. It is a settled law that even an administrative order has to be speaking one. In this regard, we draw support from M/S SAHARA INDIA (FIRM) , LUCKNOW VERSUS CIT, CENTRAL-I & ANR [2008 (4) TMI 4 - SUPREME COURT] wherein it has held that even “an administrative order has to be consistent with the rules of natural justice”. We remit back the issues in dispute to the file of the Ld. Commissioner of Income Tax (Appeals) to discuss each and every aspects of the issues involved in the Appeal and decide the same afresh by passing a speaking order, after considering all the evidences/documents. Needless to add that the assessee should be given adequate opportunity of being heard.
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