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2021 (11) TMI 1192 - MADHYA PRADESH HIGH COURTNon speaking order of ITAT - Disallowance of payment of Income Tax paid on deemed income u/s 11(3) as a deduction or application of the income of the current year - as argued ITAT has stated that they have given thoughtful consideration to the findings of CIT(A), and thereafter without recording reasons as to why the appeal is being dismissed, the ITAT jumped to the conclusion that there is no infirmity in the order impugned before it. HELD THAT:- Only short and cryptic reason assigned is that the present case is not a case of change of accounting system, which is not sufficient to disclose the mind of the ITAT while deciding the appeal. Reasons are the bridge between the facts, circumstances on one side and the conclusion on the other, in absence of which, a judicial order becomes a lifeless piece of paper. As relying on KRANTI ASSOCIATES PVT. LTD. VERSUS MASOOD AHMED KHAN [2010 (9) TMI 886 - SUPREME COURT] and the principles of natural justice, this Court has no hesitation to hold that the impugned order passed by the Income Tax Appellate Tribunal, is non-speaking. Least that is expected of an appellate judicial authority vested with such wide powers is to record reasons so that it’s mind is disclosed thereby informing the aggrieved person the exact reasons behind the conclusion and thus in the process facilitating availing of remedy before the higher forum. The impugned order passed by ITAT is set aside.
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