9911796707
TMI Blog2023 (11) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... nclusion without assigning any reasons in support thereof. In other words, the impugned proceeding is non-speaking. The nature of the power/ function discharged by the Respondents in exercise of its power u/s 119(2)(b) of the Act is quasi-judicial in nature and thus ought to be made in compliance with principles of natural justice which inter-alia requires the authority to grant a reasonable opportunity apart from assingning reasons. In other words, an order u/s 119(2)(b) of the Act ought to be a speaking order. This Court finds that the impugned order is made in violation thereof, in view of the fact that the impugned order does not assign reason but only contains the conclusion, in other words non-speaking and thus unsustainable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ract the relevant portions of the impugned order which reads as under: 2. The assessee's petition assessing officer's report and Additional Commissioner of Income Tax's endorsement has been carefully considered. The reasons putforth by the assessee for the delay in filing the return for the assessment year 2012-13 and 2013- 14 are not acceptable. Hence, the condonation petition filed by the assessee is rejected. 4.1. A reading of the above portions of the impugned order would reveal that it only contains the conclusion without assigning any reasons in support thereof. In other words, the impugned proceeding is non-speaking. 5. The nature of the power/ function discharged by the Respondents in exercise of its power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformed by reasons. It is not an arbitrary exercise of power. This power has all the traits of judicial power. Therefore, we are of the view that the power exercisable by the Board under clause (b) of sub-section (2) of section 119 of the Act is quasi-judicial in nature. 10. In John Shalex Paints (P.) Ltd. MANU/KA/0145/1990 the question as to the nature of the power exercisable under clause (b) of sub-section (2) of section 119 of the Act is not considered. It is also not possible to hold that the said decision holds that the power exercisable by the Board is administrative in nature. When an authority discharges its quasi-judicial function, it goes without saying that it has to conform to the principles of natural justice. It has to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 119(2)(a) is acting as quasi-judicial authority, it should certainly give reasons even though the provision does not explicitly refer to the provision of such reasoning in the order. (emphasis supplied) 6. Having considered the arguments of both sides and following the above decisions, this Court finds that the power under Section 119(2)(b) of the Act being quasi-judicial in nature and which could result in adverse civil consequence, it must be exercised in compliance with principles of natural justice. However, this Court finds that the impugned order is made in violation thereof, in view of the fact that the impugned order does not assign reason but only contains the conclusion, in other words non-speaking and thus unsusta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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