9911796707
TMI Blog2014 (8) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent was altogether deprived from the process of justice and in absence of recording the arguments and evidence of the respondent, the order cannot be said to be the order passed by application of mind - which is touching the root of the matter and violation of natural justice being patent is incurable at the appellate stage. Therefore, the appeal is remanded to the ld. commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the wrong done to the aggrieved. That shall not be known to law. No doubt there may be case for Revenue but by one sentence, the appeal of Revenue cannot be allowed as has been done in para 5 of the impugned order. 2. After determination of points for decision, recording arguments and evidence, ld. appellate authority shall state the reason for his decision and record the decision. These step ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) It should always be kept in mind that nothing should be written in the judgment/order, which may not be germane to the facts of the case; It should have a co-relation with the applicable law and facts. The ratio decidendi should be clearly spelt out from the judgment/order. (b) After preparing the draft, it is necessary to go through the same to find out, if anything, essential to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be mentioned. While writing judgment, psychology of the reader has also to be borne in mind, for the perception on that score is imperative. (e) Language should not be rhetoric and should not reflect a contrived effort on the part of the author. (f) After arguments are concluded, an endeavour should be made to pronounce the judgment at the earliest and in any case not bey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the appeal is remanded to the ld. commissioner (Appeals) to grant fair opportunity of hearing to respondent and upon recording the submissions as well as evidence, the appeal shall be disposed within three months of receipt of this order. The respondent shall appear before the ld. commissioner (Appeals) on 14.08.2014 and file an application for fixing date of hearing. Once the application ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
