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TMI Blog2021 (8) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... FAA by assigning cogent and convincing reasons. As against the same, the order of the Karnataka Appellate Tribunal is silent on the vital aspect of the matter. It is settled principles of law that every decision is to be supported by reasons inasmuch as reasoning is the heart beat of every judgment. Without assigning any reasons as to how the order of the FAA is wrong, setting aside the order of the FAA and remanding the matter to AA by the Karnataka Appellate Tribunal, in our considered opinion has thus resulted in miscarriage of justice and error of jurisdiction which would entitle the Revision Petitioner to seek interference at the hands of this court. The matter requires to be reconsidered by the Karnataka Appellate Tribunal afresh in accordance with law. It is for the Karnataka Appellate Tribunal to pass order on merits after assigning proper reasons in that regard pointing out the errors committed by the FAA - Revision Petition is allowed. - STRP NO.488/2014 - - - Dated:- 16-7-2021 - HON BLE MR. JUSTICE B. VEERAPPA AND HON BLE MR. JUSTICE V. SRISHANANDA PETITIONER (BY SRI NAGESWAR RAO, ADVOCATE) RESPONDENT (BY SRI K. HEMA KUMAR, AGA) ORDER V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al on 24.3.2011 which were numbered as STA No.768-780/2011. The subject matter of the said appeal was only to the extent of holding that re-assessment for the period from April 2005 to August 2006 is not barred by limitation. On receipt of such notice in the said appeals, the revenue also filed Cross Appeals on 9.12.2011 which were numbered as Cross Appeal Nos.1433-1445/2014 before the Karnataka Appellate Tribunal challenging the order passed by the FAA dated 25.2.2011 upholding majority of the contentions raised by the assessee. 7. The Tribunal by order dated 11.7.2014, dismissed the appeals filed by the assessee and allowed the cross appeals. For ready reference, the said order is extracted hereunder: 1) The appeals bearing No. STA 768 to 780/2011 are dismissed. 2) The cross appeals bearing No. 1433 to 1445/2014 are allowed in part. Consequently, the impugned appellate order is set aside. 3) The reassessment order of the AA is also set aside as the same has been done in violation of statutory rule and the matter is remanded back to the AA to pass orders afresh keeping in view of the observations made above. 4) Keep the original judgment in STA No. 768/2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of its own wrong, and providing a second innings to re-agitate an issue, already settled in favour of the Petitioner vide the well-reasoned order of the learned FAA? (i) Whether the order of the Tribunal is sustainable when the Tribunal has misinterpreted Rule 37 to be a mandatory provision and placed undue emphasis on the procedure laid down under the Rule even when the same is an obstacle in the way of awarding substantive relief to the Petitioner? (j) Whether the direction of remand as given by the Tribunal is justified when it amounts to denial of substantive relief to the Petitioner because of procedural lapses on part of the Revenue? (k) Whether the direction of remand amounts to the tribunal conferring power of review on the ACA in the facts and circumstances of the case? And further whether the Hon'ble Tribunal can be said to have abdicated its responsibility to decide the issue finally and conclusively? (l) Whether the Tribunal erred in adopting self-contradictory approach, while dismissing the ground of appeal raised by the Petitioner on limitation, when it justified the reassessment proceedings for the period from April, 2005 to August, 2005 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of whatsoever to AA is error of jurisdiction and technically, the said order of the Karnataka Appellate Tribunal needs to be set aside. 17. The Revenue opposed the contentions of the Karnataka Appellate Tribunal. 18. In this Revision Petition, the prayer of the Revision Petitioner reads as under: (i) Admit the instant petition to answer the questions of law set out in para 6 above; (ii) Set aside the impugned order at Annexure - 'A' passed by the Karnataka Appellate Tribunal in S.T.A. Nos.768-780/2011 and Cross-appeal Nos.1433-1445/2014 and uphold the FAA's order on merits at Annexure 'C' and consequentially declare any proceedings instituted or contemplated pursuant to the directions issued there under as null and void in law. (iii) Pass such further and other orders in favour of the Petitioner as this Hon'ble Court may deem fit to grant, in the facts and circumstances of the case, and in the interests of justice and equity. 19. On cumulative consideration of the entire materials on record, we find sufficient force in the arguments put forth on behalf of the Revision Petitioner that Karnataka Appellate Tribunal ought to have recorde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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