2023 (3) TMI 1428

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....lidity and propriety of final order dated 07.11.2017 in IT(SS)A. No.77/JAB/2013 by Income Tax Appellate Tribunal Jabalpur Bench, Jabalpur pertaining to assessment years 2004-05, 2007-08 and 2008-09. 2. Learned counsel for the appellant/Revenue, Shri Lal as well as for the assessee, Shri Usrethe are heard on the question of admission. 3. This appeal has not yet been admitted. 4. The substantial questions of law proposed by the Revenue are as follows:- (1) Whether, on the facts and in the circumstances of the case and, in law, the ITAT erred in sustaining the order of CIT(A) who has deleted the addition of Rs.9,75,000/- (proportionate addition) made by the AO on account of profit of sale of 23 Duplex Houses without appreciat....

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....ed said ITA of the assessee on that ground alone and remanded the matter to Income Tax Appellate Tribunal for passing speaking order. 6. Relying upon the aforesaid order passed in ITA. No.10/2021, learned counsel for rival parties are at consensus that the findings rendered by the Tribunal in respect of assessment year 2004-05 are non speaking. 7. Considering the aforesaid submission, it is seen from the impugned order of Tribunal dated 07.11.2017 (Annexure A/3) that in respect of assessment year 2004-05 the Tribunal while considering the first ground in Para 4 has summarized the facts and has reproduced the findings of the first Appellate Authority in extenso. In Para 5, the Tribunal reproduced conclusion of CIT(A) and in Para 6 foll....

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....relates to assessment year 2004-05 is violative of principle of natural justice being non speaking. 8.1 A non speaking order not only prevents the adversely affected persons to know the exact reasons behind the conclusion arrived at but also disables the aggrieved person from effectively availing remedy before the Higher Forum. 9. In view of above, this Court frames following new substantial question of law:- "Whether the Tribunal fell in grave error of law in failing to record reasons and findings in regard to assessment year 2004- 05." 10. In view of above discussion, aforesaid newly framed substantial question of law is answered in affirmative that the Tribunal failed to record reasons and findings in respect of assessm....