AO stated that as per information, assessee made investment in immovable property in cash and had not filed his income-tax return making reason to believe that assessee’s income had escaped assessment. CIT (A) upheld addition. Tribunal held that the order of CIT (A) is not speaking order without dealing with written submissions, affidavits, and other evidences on record, law and facts of case duly submitted in appellate proceedings, by simply referring to some paras of order of AO and by copy paste of remand report.  Accordingly the order of CIT (A) is set aside. (AY. 2012-13)