TMI Blog2010 (2) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on basis of facts, pros/cons, submissions, material/evidence, and thereafter decision taken. - 196-202 of 2010 - - - Dated:- 24-2-2010 - K.A. Puj and Rajesh H. Shukla, JJ. Ms. Amee Yajnik and Shri R.M. Chhaya, Sr. Standing Counsels, for the Appellant. Shri Dhaval Shah, for the Respondent. [Order per : Rajesh H. Shukla, J. (Oral)]. - In this group of appeals, despite notice for final disposal having been served, in some of the matters no one appears, whereas in Tax Appeal Nos. 196/2010, 180/2009, 183/2009, 184/2009 200/2010 learned advocate Mr. Dhaval Shah appears and states that he has received only telephonic instructions and he has not received the papers for which time may be granted. Though, normally, the reques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terim applications were there in other matters or not. Both the learned counsel have therefore pointedly referred to this aspect and emphasised that it is a slipshod manner of disposing of the appeals and while deciding the interim applications, the appeals could not have been decided. The learned counsel have stated that the right of appeal is a substantive right which cannot be denied in such a fashion without affording even an opportunity of hearing in each matter. 4. Learned counsel Mr. Chhaya has emphasised that the Tribunal being the final fact-finding authority was required to consider each appeal and the facts relevant to each appeal and therefore, while deciding the interim applications in three matters, it could not have dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aggrieved. The right to file an appeal gets crystallized only when it is decided by the appellate authority or the court/tribunal and no clog can be put on such a right. The right of appeal being a substantive right carries with it all the rights and therefore once such a right is provided by the statute, it cannot be denied or taken way in such a manner inasmuch as the right has been negated qua the other appeals. 7. As the appeals have been decided without having heard on merits while deciding the interim applications in 3 matters, the order passed by the Tribunal deserves to be quashed and set aside. 8. It is required to be mentioned that though the issue may be similar or identical, again it will have to be considered on the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of the decision-taker to the controversy in question and the decision or conclusion arrived at.' Reasons substitute subjectivity by objectivity. The emphasis on recording reasons is that if the decision reveals the 'inscrutable face of the sphinx', it can, by its silence, render it virtually impossible for the courts to perform their appellate function or exercise the power of judicial review in adjudging the validity of the decision. Right to reasons is an indispensable part of a sound judicial system, reasons at least sufficient to indicate an application of mind to the matter before court. Another rationale is that the affected party can know why the decision has gone against him. One of the salutary requirements of natural justice is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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