2009 (11) TMI 693

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....x (Appeals) has erred in declaring the assessment null and void." The assessee in his cross-objection has raised following ground. "The learned Commissioner of Income-tax (Appeals) erred in not adjudicating grounds Nos. 1 to 4, 6 and 7 raised before him in the first appeal." Briefly stating the facts relating to the issues involved in the grounds raised by the parties arising from the order of the Commissioner of Income-tax (Appeals) are that the Assessing Officer completed the assessment under section 148/144 of the Income-tax Act at a total income of Rs.30,90,880 against the income of Rs. 1,473 declared by the assessee in his return of income filed on October 31, 1998 by making an addition of Rs.30,89,407 under section 69C of the....

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....occasion to believe that the purchases made by the assessee from M/s. Pooja Crafts and M/s. Milan Handicrafts aggregating Rs. 30,89,407 were unexplained expenditure of the assessee as no final adjudication had taken place in the appeal against original assessment. 7. That the purchases from M/s. Pooja Crafts and Milan Handicrafts could at best have been treated as bogus purchases in the absence of the verification of these parties and by no stretch of imagination could they have been treated as unexplained expenditure. The Commissioner of Income-tax (Appeals) in his order in paragraphs 3.1 to 3.3 mentioned the submissions of the assessee along with the case law. Thereafter in paragraph 3.4 the Commissioner of Income-tax (Appeals) h....

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....posing of the appeal shall be in writing. Such orders are to state the points arising in the appeal, the decision of the appellate authority thereof and the reasons for such decisions. It means that the order disposing of the appeal shall be a speaking order. The order should not be cryptic. The order shall be self explanatory. This is more so because such orders are subject to further appeal to the Tribunal and the object of the same too is obvious that the order shall enable a party to know the precise points decided in his favour or against him. Absence of the formulation of the points for decision or want of clarity in a decision, undoubtedly puts a party in a quandary and deprives the Appellate Tribunal from properly appreciating such ....