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TMI Blog2019 (6) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... w was the Tribunal justified in allowing the appeal of the respondent in absence of any reasons to support its conclusion? - HELD THAT:- There is no discussion whatsoever about the respective contentions raised by the parties. It concludes the order of adjudication is bad without having tested the same on the basis of the submissions of the parties. Thus, the impugned order of the Tribunal is in b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support its conclusion?" 3. On the request of the counsel for the parties, appeal is taken up for final disposal forthwith in view of the narrow controversy involved. 4. Perusal of the impugned order shows that the Tribunal has allowed the appeal by recording the following: "2 Record reveals that show cause notice appearing at page 28 to 31 of appeal folder does not bring out what are the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rties. It concludes the order of adjudication is bad without having tested the same on the basis of the submissions of the parties. Thus, the impugned order of the Tribunal is in breach of principles of natural justice. 6. In view of the above, the substantial question of law is answered in the affirmative that is in favour of the appellant-revenue and against the respondent-assessee. According ..... X X X X Extracts X X X X X X X X Extracts X X X X
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