TMI Blog2020 (11) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order is set aside in toto and the issues are restored back to the file of the CIT(A) with a direction to pass a speaking order in accordance with law addressing the specific grievance. appeal of the assessee is allowed for statistical purposes. - ITA No. 1579/CHD/2019 - - - Dated:- 6-11-2020 - Diva Singh, Member (J) For the Appellant : Satbir Garg, C.A. For the Respondents : Arvind Sudershan, JCIT ORDER Diva Singh, Member (J) 1. The present appeal has been filed by the assessee wherein the correctness of the order dated 25.08.2019 of CIT(A) Ludhiana pertaining to 2009-10 assessment year is assailed on various grounds. However, at the time of hearing ld. AR confined his arguments to ground No. 2 raised i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not challenged the none issuance and none service of the notices u/s. 143(2) and 142(1) of the Income Tax Act at the time of assessment proceedings. Therefore, this ground of appeal stands dismissed. (emphasis supplied) 3. The legal requirement, it was submitted, is that the notice should have been issued. Merely because it is available on file cannot be said to be the legal requirement. 3.1. Attention was also invited to page 6 of the impugned order wherein the reply of the AO in the remand proceedings has been reproduced in para 4.1 of the impugned order. Referring to the same it was his submission that the letter No. 1307 dated 05.02.2019 of the AO made available in the remand proceedings, no categoric finding has been g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds to be verified. Its mere existence on the file cannot be said to meet the legal requirements which position stands well settled by Courts. Both the parties agreed to remand the issue back to the file of the ld. CIT(A). 6. In the light of the prayer of the parties before the Bench and the arguments advanced on going through the record, I am of the view that in the interests of justice, a categoric finding has to be available as to whether notice u/s. 143(2) was issued to the assessee or not. Accordingly, the impugned order is set aside in toto and the issues are restored back to the file of the CIT(A) with a direction to pass a speaking order in accordance with law addressing the specific grievance. Said order was pronounced at the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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