2020 (6) TMI 501

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....he appeals, identical grounds have been raised by the Revenue in same set of facts and circumstances, accordingly, both these appeals were heard together and disposed of by way of this consolidated order for the sake of convenience. The grounds of the appeal in ITA No. 4373/Del./2017 for assessment year 2009-10 are reproduced as under: 1. That the CIT(Appeals)-I has erred in law and on facts by passing a non-speaking order without going into the merits of each of the issues involved. 2. That the order of CIT(Appeals)-I may be set aside with direction to pass speaking order elaborating the facts and reasons. 3. That the appellant craves to leave, add, alter and amend any of the grounds of appeal on or before hearin....

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....ies the present appeal is disposed in terms of the recommendations of the id. A.O, by its remand report, The addition of Rs. 12,76,45,322/- is therefore, deleted. The appellant gets relief to that extent. Regarding the disallowance of Rs. 3,74,25,725/- the appellant gets relief to the extent of Rs. 47,40,024/-. The appeal is disposed in terms of the above." 2.1 Similarly, in assessment year 2010-11, the Ld. CIT(A) allowed the appeal observing as under: "3. In view of the dispute between the appellant and Revenue my learned predecessor called for a report from the learned A.O. and where after the learned A.O. vide his report dated 29.06.2015 the learned A.O. accepted the claims of the appellant. A copy of the report was provided ....

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.... Commissioner of Income Tax, Range-2, Noida, vide his letter dated 11/09/2015. A copy of the said report was sent to the assessee for his comments. The assessee in his rejoinder duly accepted the finding of the Assessing Officer in the remand report. We find that nothing contrary has been produced before us, which could show that the Ld. CIT(A) has allowed the relief to the assessee in any unreasonable manner. Though, admittedly the learned CIT(A) has not mentioned the brief facts of the addition as well as brief finding of the Assessing Officer in the remand report mentioned, but that does not take away the substantial issue that the Assessing Officer has accepted the claim of the assessee in the remand proceeding. Before us, Revenue has n....