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TMI Blog2014 (7) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... conclusions would make them respectable - the parties to the proceedings would know as to what weighed with that the forum and the appellate forum would be in a position to read the mind of the adjudicating agency. The nature of disposal given by the Tribunal to the appeal preferred by the department was totally unsatisfactory - remand of the matter cannot be paved to the Tribunal since the impact of tax said to be minimal - Decided against Revenue. - I.T.T.A No. 107 of 2001 - - - Dated:- 1-7-2014 - L. Narasimha Reddy And Sri Challa Kodanda Ram,JJ. For the Appellant : Sri S.R. Ashok For the Respondent : Sri C. V. Narasimham JUDGMENT (Per Honble Sri Justice L. Narasimha Reddy) The revenue filed this appeal fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ust with one sentence, the departments appeal was dismissed. 4) Sri C.V. Narasimham, learned counsel for the assessee, on the other hand, submits that extensive discussion on each and every item was undertaken not only by the Income Tax Commissioner but also appellate authority and the Tribunal did not feel it necessary to repeat the same. He submits that for all practical purposes, the Tribunal has agreed with the conclusion arrived at by the appellate Commissioner and though it would have been better to mention some more reasons, the failure to deal with the points in detail, cannot be said to be fatal. 5) On the return submitted by the assessee, an order of the assessment was passed disallowing several claims. In the appeal preferr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arose out of the order passed by the Commissioner of Income Tax. However, the grievance of the parties in the respective appeals were totally independent. For instance, the appellate Commissioner allowed as many as 12 claims under Section 80Q of the Act. The order of the Commissioner, to the extent, it has allowed the claims, is assailed by the department before the Tribunal. In such an event, the contentions advanced by the appellant vis-a-vis by the respondent were required to be dealt with, to test the correctness of the relief granted by the appellate Commissioner. Similarly when the respondent prayed for relief as regards left over items, the Tribunal was under obligation to discuss them separately with reference to the relevant provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect ought to have been given. Being the last forum of facts, the Tribunal is supposed to deal with the relevant facts. Howsoever correct, the conclusions arrived at by a judicial forum, may be, the furnishing of reasons in support of its conclusions would make them respectable. Finally, the parties to the proceedings would know as to what weighed with that the forum and secondly the appellate forum would be in a position to read the mind of the adjudicating agency. It hardly needs any mention, failure to furnish reasons would render the proceedings defective or deficient, to that extent. 12) We are in agreement with the contentions of the learned senior counsel that the nature of disposal given by the Tribunal to the appeal preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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