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TMI Blog2009 (6) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... es not amount to “deciding the appeal” but at best it may amounts to “its disposal”. - Tribunal will decide the appeal after narrating the full relevant facts necessary for the disposal of appeal, legal issues governing the questions and then assign their reasoning with reference to any case law on the subject having its application to the questions raised – Matter remanded - 60 of 2001 - - - Dated:- 22-6-2009 - A. M. SAPRE and PRAKASH SHRIVASTAVA JJ. S. C. Bagadia with D. K. Chhabra for the appellant. R. L. Jain with Ku. Veena Mandlik for the respondent. JUDGMENT The judgment of the court was delivered by 1. A. M. SAPRE J.- This is an appeal filed by the assessee under section 260A of the Income-tax Act, 1961 against a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Income-tax (Appeals) and he has thoroughly examined all the evidence placed before him in the light of the assessee's contentions. We have also carefully perused the order of the Commissioner of Income-tax (Appeals) in this regard and find that he has exhaustively dealt with the assessee's each and every contention in his order before arriving at the final conclusion. During the course of arguments though the assessee has reiterated his arguments, but he could not point out any specific defect in the order of the Commissioner of Income-tax (Appeals). Since the Commissioner of Income-tax (Appeals) has examined all the aspects while deciding the impugned issues and we also find ourselves in agreement to his order, the order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for coming to such a conclusion. Mere expression that the punishment is shockingly disproportionate would not meet the requirement of law. Even in respect of administrative orders Lord Denning M. R. in Breen v. Amalgamated Engineering Union [1971] 1 All ER 1148; observed 'The giving of reasons is one of the fundamentals of good administration'. In Alexander Machinery ( Dudley ) Ltd. v. Crabtree [1974] LCR 120 it was observed; 'failure to give reasons amounts to denial of justice'. Reasons are live links between the mind of the decision taken to the controversy in question and the decision or conclusion arrived at'. Reasons substitute subjectivity by objectivity. The emphasis on recording reasons is that if the decision reveal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal should have dealt with issues "both on facts and law with reference to submissions urged and then returned their own reasoning, which may be of concurrence or that of reversal. Quoting the finding of the Commissioner of Income-tax (Appeals) and simply upholding the same without giving its own reasoning, is not proper. 9. Accordingly and in view of the aforesaid discussion, the appeal succeeds and is allowed. The impugned order dated April 11, 2001, passed by the Income-tax Appellate Tribunal in I. T. A. No. 78/Ind/2000 for the assessment year 1996-97 is set aside. The Tribunal is directed to decide the appeal afresh on the merits. Needless to observe, the Tribunal will decide the appeal after narrating the full relevant facts neces ..... X X X X Extracts X X X X X X X X Extracts X X X X
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