TMI Blog2023 (7) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... ore when the same could be further challenged. Therefore, without making any observations on the merits of the matter, we hereby quash and set aside the order and remand the matter back to Respondent No. 1. Respondent No. 1 shall pass a reasoned order dealing with every submissions made by Petitioner and before passing any such order, shall also give a personal hearing to Petitioner. - WRIT PETITION NO. 1241 OF 2020 - - - Dated:- 17-7-2023 - K. R. SHRIRAM FIRDOSH P. POONIWALLA,JJ. For the Petitioner : Mr. V. Sridharn, Sr. Advocate with Mr. Ajay Singh and M. S. Sriram i/b. Sameer G. Dalal. For the Respondents : Mr. Suresh Kumar. P.C:- Petitioner is impugning an order dated 2nd March 2020 communicated by Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard accumulated business loss of about Rs. 159.87 crores. 4. We do not need to go into the details but it would suffice to state that in furtherance to the DRS, Petitioner filed an application with Respondent No. 1 under Section 119(2)(a)/(b) of the Act. This application came to be rejected by an order dated 2nd March 2020 that is impugned in the Petition. The order reads as under:- To, Dated:-02-03-2020 The Principal Officer, M/s. ATV Projects India Limited D-8, MIDC, Street No. 16, Marol Andheri (East), Mumbai 400 093. Madam/Sir, Sub: Your application dated 28-03-2018 under section 119(2)(a)/(b) of the Income Tax Act 1961 requesting allowing carry forward of losses AYs 1998-99 to 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uces clarity in an order. The order howsoever brief, should indicate an application of mind all the more when the same can be further challenged. Paragraph 16 of the unreported judgment of this Court in Writ Petition No. 982 of 2007, order dated 23rd June 2023 reads as under:- 16. The Hon ble Apex Court in Uttar Pradesh State Road Transport Corporation vs. Jagdish Prasad Gupta (2009) 12 Supreme Court Cases 609 has stated reasons introduce clarity in an order. The order howsoever brief, should indicate an application of mind all the more when the same could be further challenged. Paragraph No. 8 of Uttar Pradesh State Road Transport Corporation (supra) read as under : 8. 5 . Reasons introduce clarity in an order. On plainest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, a speaking out. The inscrutable face of a sphinx is ordinarily incongruous with a judicial or quasi-judicial performance. 7. Therefore, without making any observations on the merits of the matter, we hereby quash and set aside the order dated 2nd March 2020 and remand the matter back to Respondent No. 1. Respondent No. 1 shall pass a reasoned order dealing with every submissions made by Petitioner and before passing any such order, shall also give a personal hearing to Petitioner. Notice of personal hearing shall be communicated atleast 7 working days in advance to Petitioner. CBDT shall make an endeavor to dispose the application within 12 weeks from today. 8. Petition disposed. There shall be no order as to costs. - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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