TMI Blog2015 (11) TMI 1874X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(Appeals) being a quasi-judicial order, the application of mind shall reflect in the order itself. Reproducing the remand report and reply and thereafter simply rejecting the claim of the assessee on one line cannot be appreciated by the Appellate Authority. Therefore, the order of the CIT(Appeals) is set aside and the matter is remitted back to his file who shall re-examine the issue afresh and pass a speaking order and the order shall reflect the application of mind on material facts available on record - Appeal of the assessee is allowed for statistical purposes. - ITA No.2167/Mds/2014 - - - Dated:- 13-11-2015 - SHRI N.R.S. GANESAN, JUDICIAL MEMBER Appellant by : Shri G. Baskar, Advocate Respondent by : Shri A.V. Sree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Shanmugam appeared before the Assessing Officer and they were examined by the Assessing Officer. These two persons confirmed the role played by them as middlemen for purchasing tapioca for the assessee. Since the purchase was made from agriculturists through agents, according to the Ld. counsel, there cannot be any addition. Since the purchases were not doubted, the quantity is also admitted, according to the Ld. counsel, there cannot be any addition. 3. On the contrary, Shri A.V. Sreekanth, the Ld. Departmental Representative, submitted that the assessee claimed purchase of tapioca to the extent of ₹ 8,81,960/- from the agriculturists. The assessee never claimed before the Assessing Officer that the purchases were made through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the explanation of the assessee. Merely because the Assessing Officer concluded that engagement of middlemen is not acceptable to him, that cannot be a reason for the CIT(Appeals) to accept the conclusion reached by the Assessing Officer. This Tribunal is of the considered opinion that the CIT(Appeals) has to examine the material facts available on record and record his own reasons for arriving at his conclusion. In this case, the CIT(Appeals) has not recorded any of his reasoning for the conclusion reached in his order. The order of the CIT(Appeals) being a quasi-judicial order, the application of mind shall reflect in the order itself. Reproducing the remand report and reply and thereafter simply rejecting the claim of the assessee on on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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