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TMI Blog2019 (5) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... law after affording an opportunity of hearing to the revisionist - revision allowed by way of remand. - Trade Tax Revision No. - 33 of 2009 - - - Dated:- 8-5-2019 - Alok Mathur, J. For the Applicant : S.S.Imam Rizvi For the Opposite Party : C.S.C. ORDER ALOK MATHUR,J. 1. Heard Mr. S.S. Imam Rizvi, learned counsel for the revisionist as well as Mr. Rohit Nandan Shukla, learned Standing Counsel on behalf of respondents. 2. By means of the present revision the revisionist has challenged the order of the Trade Tax Tribunal dated 07.11.2007 whereby the order of the first appellant authority dated 15.02.2003 has been setaside and the order of the Assessing Authority has been restored. 3. The revisionist has submitted that he is running a furniture business and on the basis of survey dated 09.01.2002 an exparte assessment order was passed on 15.02.2003 raising a demand of ₹ 48,000/- for the assessment year 2000-01 and he was directed to deposit the said amount within a period of thirty days. The revisionist had moved an application under Section 30 with a req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07 passed by the Trade Tax Tribunal while setting-aside the order of the first appellate authority they have not considered the case of the revisionist on merit, but only held that the action of the first appellate authority in allowing the appeal of the revisionist only on the ground that for the earlier two years his entire income was below the tax limit and on this basis the assessment order for the year 2000-01 is set-aside is not acceptable. The tribunal has even failed to record any reason as to what was the infirmity in the order of the first appellate authority which persuaded them to set-aside the order of the first appellate authority 15.02.2003, no deliberations or consideration of any legal provisions has been made by the tribunal which renders the said order bad and is liable to be set-aside by this Court alone. 9. The Tribunal while hearing the second appeal is mandated to give adequate reasons for their findings which may indicate that the case has been properly dealt by and there is due application of mind while passing any judgment in the matter. The tribunal has failed to record any reasons for allowing the appeal of the department in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Ors. (2009) 3 SCC 513; and State of Himachal Pradesh Vs. Sada Ram Anr. (2009) 4 SCC 422]. 33.Thus, it is evident that the recording of reasons is principle of natural justice and every judicial order must be supported by reasons recorded in writing. It ensures transparency and fairness in decision making. The person who is adversely affected may know, as why his application has been rejected. 11. Non recording of reasons, non consideration of admissible evidence or consideration of inadmissible evidence renders the order to be unsustainable. Hon'ble Supreme Court in the case of Chandana Impex Pvt. Ltd. Vs. Commissioner of Customs, New Delhi , 2011(269)E.L.T. 433 (S.C.), held as under : 8. .It needs to be emphasised that every litigant, who approaches the court for relief is entitled to know the reason for acceptance or rejection of his prayer, particularly when either of the parties to the lis has a right of further appeal. Unless the litigant is made aware of the reasons which weighed with the court in denying him the relief prayed for, the remedy of appeal will not be meaningful. It is that reasoning, which can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 22-2-2008, in State of Rajasthan v. Rajendra Prasad Jain, (2008)15 SSC 711 stated that 'reason is the heartbeat of every conclusion, and without the same it becomes lifeless.' 14. Providing of reasons in orders is of essence in judicial proceedings. Every litigant who approaches the Court with a prayer is entitled to know the reasons for acceptance or rejection of such request. Either of the parties to the lis has a right of appeal and, therefore, it is essential for them to know the considered opinion of the Court to make the remedy of appeal meaningful. It is the reasoning which ultimately culminates into final decision which may be subject to examination of the appellate or other higher Courts. It is not only desirable but, in view of the consistent position of law, mandatory for the Court to pass orders while recording reasons in support thereof, however, brief they may be. Brevity in reasoning cannot be understood in legal parlance as absence of reasons. While no reasoning in support of judicial orders is impermissible, the brief reasoning would suffice to meet the ends of justice at least at the interlocutory stages and would render the remedy of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision to the public; and (4) to provide reasons for an appeal Court to consider.' 17. Clarity of thought leads to proper reasoning and proper reasoning is the foundation of a just and fair decision. In Alexander Machinery (Dudley) Ltd. v. Crabtree 1974 ICR 120 (NIRC), the Court went to the extent of observing that 'Failure to give reasons amounts to denial of justice'. Reasons are really linchpin to administration of justice. They are the link between the mind of the decision-taker and the controversy in question. To justify our conclusion, reasons are essential. Absence of reasoning would render the judicial order liable to interference by the higher court. Reasons are the soul of the decision and its absence would render the order open to judicial chastism. The consistent judicial opinion is that every order determining rights of the parties in a Court of law ought not to be recorded without supportive reasons. Issuing reasoned order is not only beneficial to the higher courts but is even of great utility for providing public understanding of law and imposing self- discipline in the Judge as their discretion is controlled by well- established norms ..... X X X X Extracts X X X X X X X X Extracts X X X X
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