Speaking order requirement led to remand for fresh consideration of all objections after hearing the assessee

The matter was remanded to the Dispute Resolution Panel because the objections had been disposed of summarily rather than by a speaking order considering all objections. Fresh consideration was directed after granting the assessee an opportunity of hearing, with the Panel required to pass a reasoned order on all issues raised.

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Issues: Whether the matter should be restored to the Dispute Resolution Panel for passing a fresh speaking order after considering all objections raised by the assessee.

Analysis: The objections were stated to have been disposed of in a summary manner, and the parties agreed that the matter required fresh consideration by the Dispute Resolution Panel. In view of the absence of a speaking order on all objections, the appeal was fit to be sent back for reconsideration after granting an opportunity of hearing.

Conclusion: The matter was remanded to the Dispute Resolution Panel for passing a fresh speaking order after considering all objections and after giving the assessee an opportunity of being heard.

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