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TMI Blog2009 (4) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... rimary authority. In the present case when the order of the Commissioner (Appeals) itself was a highly cryptic order, the same could not have been affirmed by the learned Tribunal in the manner done – matter remanded to ITAT for de novo consideration. - 3 of 2006 - - - Dated:- 21-4-2009 - RANJAN GOGOI and B. K. SHARMA JJ. K. P. Sarma and U. Bhuyan for the appellant. Dr. A. K. Saraf, D. Baruah, Ms. N. Hawetia and Ms. M. L. Gope for the respondent. JUDGMENT The judgment of the court was delivered by RANJAN GOGOI J., - This appeal under section 260A of the Income-tax Act, 1961 (hereinafter referred to as the Act), is directed against the order dated September 7, 2005, passed by the Income-tax Appellate Tribunal, Gauhati B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue, being aggrieved, preferred a further appeal before the learned Tribunal. Once again, the learned Tribunal elaborately recited the cases of the respective parties and thereafter came to the following conclusion: "9. We have examined the rival submissions. We find no infirmity in the order of the Commissioner of Income-tax (Appeals) which is confirmed. "10. In the result, the appeal filed by the Revenue is dismissed." 5. We have gone through the grounds of appeal as well as the substantial questions of law framed in the present appeal. In our considered view, having regard to the conclusions recorded by the learned Tribunal in paragraphs 9 and 10 of the order dated September 7, 2005, the following additional substantial que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding of the primary authority, a minimum reasoning has to be disclosed though in such cases an elaborate discussion of the various issues need not be recorded, as the same already exists in the order of the primary authority. In the present case when the order of the Commissioner (Appeals) itself was a highly cryptic order, the same could not have been affirmed by the learned Tribunal in the manner done. 8. We, therefore, have no hesitation to set aside the order dated September 7, 2005, passed by the learned Tribunal and to remand the matter to the learned Tribunal for a de novo consideration in accordance with law and the directions set out herein above. We, therefore, allow the appeal to the extent indicated above. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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