9911796707
TMI Blog2006 (5) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... n appeal filed by the assessee under section 260A of the Income-tax Act, 1961, against an order dated September 23, 2003 passed by the Income-tax Appellate Tribunal, Indore in I. T. (SS) A No. 05/Ind./2001. This appeal was admitted for final hearing on the following substantial questions of law: "1. Whether, the Tribunal was justified in holding that the amount disclosed in the VDIS by the assessee prior to commission of raid effected under section 132 of the Income-tax Act cannot be considered against the estimation of income from alleged hawala business ? 2. Whether the assessee is entitled to claim any benefit of the VDIS disclosure in block assessment period cases to avoid assessment in respect of the income which according to him h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue and eventually decided the same against the assessee. Indeed, neither there is a reference to narration of facts, nor discussion nor finding much impugned categorical finding and nor any reasoning. What is present in the impugned order is only the "conclusion", i.e., rejection of ground. It may be good for the parties to appeal because they are more concerned with the eventual conclusion. In other words, the winning side is least concerned with even reasoning once the issue is decided in their favour. It is the losing party who is more concerned with non-assigning of the reasoning because they have to challenge the reasoning in further appeal to get rid of the order. 6. We feel most appropriate to quote the subtle observation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, by its silence, render it virtually impossible for the courts to perform their appellate function or exercise the power of judicial review in adjudging the validity of the decision. Right to reason is an indispensable part of a sound judicial system. Another rationale is that the affected party can know why the decision has gone against him. One of the salutary requirements c natural justice is spelling out reasons for the order made, in other words, a speaking out. The 'inscrutable face of a sphinx' is ordinarily incongruous with a judicial or quasi-judicial performance." 7. In this present case, we are at a loss to know as to what were the facts of the case, the issue raised, issue decided, what was the reasoning of the Tribunal wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made by this court supra. 10. After giving our thoughtful view to the whole scenario, we are inclined to follow the second option as, in our opinion, it is more appropriate in the facts of this case. It is also to avoid such recurrence in future. 11. Under these circumstances and in view of the foregoing discussion, we are constrained to allow the appeal, set aside the impugned order in so far as it relates to the aforementioned two issues involved in this appeal and remand the case to the Tribunal for deciding the appeal afresh on the merits. Since, we are remanding the case; we do not wish to apply our mind to the factual/legal issues involved in the appeal though argued by learned counsel for the parties at length. It is for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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