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TMI Blog2012 (10) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... any, was on account of genuine and bonafide reasons and as such the ex parte order is not justified on the facts of the case and in the interest of justice. (iii) That even otherwise, the appellate order is not in conformity with provisions of sec. 250(6) as CIT(A) has not disposed of various grounds in dispute on merits as required under sec. 250(6) of the Income Tax Act, 1961. 2(i) That on the facts and circumstances of the case, the lower authorities were not justified in estimating income at Rs.3,35,450/- without appreciating the facts of the case or proper and reasonable opportunity to the assessee. (ii) That estimation of income at Rs.3,35,450/- is highly arbitrary and excessive and in total disregard to facts of the case. 3. That ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded on the dates of hearing nor filed any adjournment. In view of the indifferent approach, I find no useful purpose would be served by keeping the appeal proceedings pending indefinitely. Therefore, it is presumed that the assessee has nothing to say in favour of his appeal. Hence, the addition made by the A.O is upheld and the appeal dismissed." 4. The assessee is now in appeal before us against the aforesaid findings of the ld.. CIT(A)- XII, New Delhi. At the outset, the ld. AR on behalf of the assessee submitted that the ld.. CIT(A) had not passed a speaking order on any of the grounds raised by the assessee before him nor the notices issued by the ld. CIT(A), were served upon the assessee. On the other hand, Ld. DR supported the find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and communication thereof by the quasi- judicial authorities has been read as an integral part of the concept of fair procedure and is an important safeguard to ensure observance of the rule of law. It introduces clarity, checks the introduction of extraneous or irrelevant considerations and minimizes arbitrariness in the decision-making process. We may reiterate that a 'decision' does not merely mean the 'conclusion'. It embraces within its fold the reasons forming basis for the conclusion. [Mukhtiar Singh Vs. State of Punjab, (1995) 1 SCC 760 (SC)]. It is well settled that reasons are the links between the material on record and the conclusion arrived at by the court and the appellate authority being a quasi judicial authority, the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the orders of the Tribunal confers plenary jurisdiction on the Tribunal in the matter of passing orders under s. 254(1). There is no such express stipulation in s. 254 as contained under the provisions of s. 250(6) relating to the orders of first appellate authority. Therefore, reliance placed by the CIT(A) on Multiplan India Ltd. (supra) is entirely misplaced. Similarly, the case of Late Tukojirao Holkar (supra) cited by the learned CIT(A) is distinguishable and does not support the view taken by the CIT(A). For the reasons indicated above, we hereby set aside the impugned order of the CIT(A) and direct the CIT(A) to dispose of the appeal of the assessee afresh after allowing proper opportunity in accordance with law." 6. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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