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2020 (9) TMI 866 - AT - Income TaxRectification application u/s 154 - application moved u/s 154 by the CIT(A) without giving assessee proper opportunity of hearing - HELD THAT:- CIT(A) has not passed any ‘speaking order’ in respect of the mistakes pointed out by the assessee. As per assessee, there was legal as well as factual mistakes in the order passed by the ld. CIT(A) which were pointed out by the assessee and the same has already been reproduced in the written submissions of the assessee mentioned above. Passing a ‘speaking order or reasoned order’ is considered as third limb of natural justice. As per India legal system, the maxims “Nemo debet esse judex in propria causa” and “Audi alterem partem” are considered the two limbs of natural justice and passing of ‘speaking order or reasoned order’ is considered as a third limb of natural justice. Characteristics of a speaking order is that, it should contain adequate and sufficient reasons in support of the decision. “The principles of nature justice and fair play inaction” requires recording of reasons and as per the order passed by the ld. CIT(A) while rejecting the application of the assessee U/s 154 we see that the ld. CIT(A) has not passed any ‘reasoned or speaking order’. Be that as it may, taking into consideration the legal proposition as discussed by us above, we restore the matter back to the file of the ld. CIT(A) to be adjudicated and decided application U/s 154 of the Act afresh in accordance with law after passing a ‘speaking order’ after providing due and reasonable opportunity of hearing to the assessee. Appeal of the assessee is allowed for statistical purposes
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