TMI Blog2020 (12) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... T (A) and as per our log Book, no reference was made by the learned AR of the assessee to para 7 to 7.9.7.1 of the order of CIT (A) where he decided the issue about R D Segment by way of detailed discussion in 16 17 pages hence, the order about this issue is not cryptic and in ground No. 4 of the Original grounds raised before the tribunal, the issue raised is about R D segment and hence, we find no apparent mistake in this finding of the tribunal that no argument was made by the learned AR of the assessee about R D Segment and hence, there is no apparent mistake in the tribunal order regarding the inference that Ground No. 4 is also not pressed. Hence, we hold that there is no merit in the MP filed by the assessee. - [MP No. 92/B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be redrafted during the course of hearing held on 5th December 2017, thereby stating in the order that certain grounds were missing and also considering ground number 5 as grounds pertaining to Lithium segment, whereas in fact in both original and revised grounds, ground number 4 pertains to the Lithium segment 3. The Bench pointed out that as per the appeal file, although revised grounds are filed by the assessee before the Tribunal containing 12 grounds of appeal whereas there were 13 grounds of appeal in the original grounds filed by the assessee but in the course of hearing of the appeal, learned AR of the assessee has made an endorsement on the original grounds filed by the assessee that he is pressing ground Nos.3, 4 and 5 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e have considered rival submissions and we proceed to decide Ground No. 5 and reject all other grounds including additional grounds as not pressed. Ground No. 5 is about Lithium Segment for which, we find that the order of CIT (A) is cryptic and therefore, we set aside the order of CIT (A) about this segment and restore the matter about this segment to the file of CIT (A) for fresh decision by way of a speaking and reasoned order after providing adequate opportunity of being heard to both sides. 4. In the course of hearing of the MP, the Bench pointed out that as per para 2 of the impugned Tribunal order, it is stated by the Tribunal that there is no ground No.3 because after ground No.2, there is ground No.4 and it was also pointed ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4(2) of the Act because this is the only contention raised by learned AR of the assessee that the Tribunal is not correct in saying that no argument was advanced regarding ground No.4 of the original grounds of appeal but no evidence could be brought on record by learned AR of the assessee in this regard to establish that arguments were in fact advanced by learned AR of the assessee in respect of ground No.4 of the original grounds of appeal filed by the assessee. We have checked our Log Book also and we find that in the Log Book, it is noted that Para No. 8.9 of the order of CIT (A) was referred to. Learned CIT (A) has decided the issue about Lithium Segment as per Para 8 to 8.9 on pages 25 to 28 of his order and in ground No. 5 before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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