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TMI Blog2016 (4) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 16.12.2013, dropping the proceedings against the original assessee and that therefore the order for deposit of penalty passed against the Appellant was not sustainable, the Tribunal while dismissing the modification application, on 16.10.2014, was albeit, required to deal with the issue even briefly by recording its satisfaction alongwith reasons. It has repeatedly been held that reasons are part of the principles of natural justice which apply with equal force to Courts and Tribunals. It is trite law that justice must not only be done but it must appear to be done. A litigant approaching the Court with a perceived grievance according to his understanding has a right to be told why his perception was not correct. He cannot be confron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals-I) prayer was made for waiver which was rejected on 29.1.2014 without appreciating the fact that the demand against main noticee M/s. Shubh Labh Ispat Private Limited, Raipur had itself been dropped on 16.12.2013 in Appeal No. 406-409/RPR-I/2013. Aggrieved, the Appellant carried the matter in appeal to the Tribunal under Section 35B of the Act which ordered deposit of entire penalty of ₹ 27,000/- on 3.9.2014 without again appreciating that the demand against original assessee itself had been dropped. 4. The Appellant, in the circumstances filed a miscellaneous application before the Tribunal on 10.10.2014 mentioning the fact that the proceedings against the original assessee had already been dropped and withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant was not sustainable, the Tribunal while dismissing the modification application, on 16.10.2014, was albeit, required to deal with the issue even briefly by recording its satisfaction alongwith reasons. It has repeatedly been held that reasons are part of the principles of natural justice which apply with equal force to Courts and Tribunals. It is trite law that justice must not only be done but it must appear to be done. A litigant approaching the Court with a perceived grievance according to his understanding has a right to be told why his perception was not correct. He cannot be confronted with the conclusions without telling him the reasons. 9. We are therefore unable to sustain the orders dated 16.10.2014 and 5.5.2015 in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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