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2020 (2) TMI 208 - AT - Income TaxReopening of assessment u/s 147 - no sufficient opportunity had been given and no cross examination was conducted - non speaking order of CIT-A - CIT(A) justification in concurring with the AO in confirming the addition without affording sufficient opportunity of hearing of the appellant - HELD THAT:- CIT(A) has disposed of the legal grounds regarding reopening u/s. 148 of the Act as well as given the relief of ₹ 10 lacs and upheld the balance addition of ₹ 9.75 lacs, I am of the view that the finding given by the Ld. CIT(A) by deleting the addition of ₹ 10 lacs and sustaining the addition of ₹ 9.75 lacs is non-speaking one, which is not acceptable in the eyes of law. Keeping in view of the facts of the present case and the arguments advanced by both the parties as well as documentary evidences filed by the assessee, the issues in dispute require a thorough consideration and adjudication on the basis of documentary evidences filed by the assessee and the case laws on the legal issue by the Ld. CIT(A) as the non-speaking order is not sustainable in the eyes of law. Appeal of the Assessee is allowed for statistical purposes.
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