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2016 (11) TMI 1252 - KARNATAKA HIGH COURTValidity of the order of the ITAT - Descanting views between two members of the Tribunal - Pronouncement of order by any one Member of the Bench - Held that:- Since both the parts of order one for allowing the application and another for dismissal of the application are duly signed by both the members of the bench, we find that there is apparent self contradiction and in our view, apparent self contradiction of order which comprises of two parts, cannot be sustained in the eye of law. The aforesaid is coupled with the circumstances that in both the parts of order though duly signed by both the members of Tribunal. There is no dessentment recorded in their respective part, may be first part or second part. But in the second part, judicial member has concurred with the view of administrative member irrespective of his earlier part of view for allowing of the application, which is also signed by the administrative member. Hence, we find that both the parts of order are / and can be read comprising of only one common order and self contradiction are apparent on the face of it. If both the parts are simultaneously pronounced, one for allowing of the application and another for dismissal of the application, it is not possible for us to accept the contention that first part of the order was within the jurisdiction and when second part was simultaneously pronounced, the Tribunal had already become functus officio. On the contrary, in our considered view that we do find that both the parts of the order when simultaneously pronounced would comprise of one order but with self contradictory view expressed by both the members of the Tribunal.In view of the aforesaid, we find that the order passed by Tribunal comprising of both the parts cannot be sustained. Hence, the impugned order dated 28.04.2016 comprising of both the parts of order, one for allowing the application and another for dismissal of the application, is set aside with the direction that the main OA shall stand restored to the Tribunal.
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