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2022 (11) TMI 254 - HC - Income TaxRevision u/s 263 by CIT - whether the PCIT had passed a speaking order on the various queries raised and the reply submitted by the assessee? - HELD THAT:- When the PCIT has formal five queries and the assessee has submitted reply to those queries along with annexures it is expected that the authority should deal with the submission made by the assessee and passed a speaking order. However, the only reason which appears to have been well played in the mind of the PCIT the details were not furnished before assessing officer. Senior Advocate appearing for the appellant points out that such finding is factually incorrect and has drawn our attention to the letter of the assessee dated 20th December, 2016, from which we find not only the assessee has submitted on the merits of the matter but pointed out the legal position and the letter contains as many as seventeen annexures. Therefore, we can safely conclude that the order passed by the PCIT is a non speaking order. The assesee being aggrieved carried the matter up to the appeal before the Tribunal. On perusal of the order passed by the Tribunal we have no hesitation to hold that the order passed by the Tribunal is also a non speaking order of course the learned Tribunal could not be faulty because it was testing the correctness of the order which was without reasons. This conclusion would be sufficient for us to interfere with the order passed by the Tribunal. After the order was passed by the PCIT it giving effect to an order passed by the assessing officer dated 28th November, 2019 in which the assessing officer has accepted the stand taken by the assessee except for queries (A) and (E). So far as queries, (B), (C) & (D) the assessing officer has accepted the stand taken by the assessee. Therefore, in our considered view the matter has to be remanded back to the PCIT for a fresh consideration and to pass a speaking order only with regard to queries (A) and (E). For the above reasons the appeal is allowed. The order passed by the Tribunal is set aside and the order passed by the PCIT dated 7th February, 2019 is also set aside and the matter stands remanded to the PCIT for fresh consideration of queries (A) and (E) alone. The appellant assessee is permitted to file additional submissions before the PCIT after considering the same and affording the personal hearing to the assessee. Fresh order be passed on merits and in accordance with law assigning reasons.
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