2023 (8) TMI 1024

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.... Advs. For the Respondents Through: Mr Shailendra Singh, Sr. Standing Counsel with Ms Dacchita Shahi, Mr Viplav Acharya and Mr Akash Saxena, Advs. RAJIV SHAKDHER, J. (ORAL): CM No.39611/2023 1. Exemption allowed subject to just exceptions. ITA 428/2023 & CM Nos. 39610/2023 2. Issue notice. 3. Mr Shailendra Singh, learned senior standing counsel, accepts notice on behalf of the responden....

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....order shows that the respondent/revenue had preferred an appeal with the Tribunal, against the order of Commissioner of Income Tax (Appeals) [in short, "CIT(A)"] dated 31.03.2011. 12. The issue that the CIT(A), and thereafter the Tribunal, dealt with was, whether the addition made by the Assessing Officer (AO) under Section 68 of the Income Tax Act, 1961 [in short, "The Act"], was sustainable. 1....

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....he Tribunal, with a direction to the AO to make a fresh enquiry. 19. A perusal of the order shows that the Tribunal has not provided any reason whatsoever, as to why it disagrees with the conclusion arrived at by the CIT(A). 20. The CIT(A) has rendered a reasoned decision. 21. Furthermore, the Tribunal has simply quoted in extenso, the assertions made by the appellant/assessee and extracted a p....

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....e Tribunal discussing as to what part of the order was unsustainable. 25. Furthermore, a direction of remand has been issued, without indicating to the AO what exactly he is required to examine afresh. 26. We are of the view that the Tribunal will have to deliberate on the matter afresh and articulate in the order its reasoning, if it chooses not to agree with the order of the CIT(A). 27. Conse....