2013 (10) TMI 1234

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.... Justice M. R. Shah) 1.00. Present Tax Appeal has been preferred by the appellant - revenue against the Judgement and Order dated 12/4/2013 passed by the learned Income Tax Appellate Tribunal, Rajkot Bench, Rajkot in ITA No.98/Rjt/2012 with respect to AY 2010-2011 by which the learned tribunal has dismissed the appeal preferred by the revenue solely on the ground that the departmental representat....

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....t finding with respect to the order passed by the learned CIT(A). It is submitted that, therefore, on this ground alone, the impugned Judgement and Order passed by the learned tribunal deserves to be quashed and set aside and the matter is to be remanded to the learned tribunal to consider the appeal afresh in accordance with law and on merits by directing the learned tribunal to pass a speaking o....

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....d that the departmental representative when asked could not point out any infirmities in the order of the learned CIT(A). It appears that the learned tribunal has not given its own independent finding with respect to the order passed by the CIT(A) impugned before it. It appears that there is no independent application of mind by the learned tribunal with respect to the order passed by the CIT(A) i....