2009 (6) TMI 332

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..... the Income-tax Appellate Tribunal was justified in confirming the findings recorded by Commissioner of Income-tax (Appeals) without resorting to recording its own findings on each and every issue raised, projected and argued before the said Tribunal ?" 2. Shri S. C. Bagadia, learned senior counsel with Shri D. K. Chhabra, learned counsel for the appellant (assessee) and Shri R.L. Jain, learned senior counsel with Ku. Veena Mandlik, learned counsel for the respondent (Revenue). 3. In our opinion, the appeal also involves one additional substantial question of law and, hence, with the consent of learned counsel for the parties and by taking recourse to the provisions of section 260A(4) of the Act, we frame the following one additional subs .....

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..... y decided the same against the appellant (assessee). Indeed, neither there is a reference to narration of facts, nor discussion nor finding much less categorical finding and nor any reasoning, except conclusion. It may be good for the parties to appeal because they are more concerned with the eventual conclusion rather than the fact as to how such conclusion was reached by the Tribunal. At least the winning side is not concerned with even the reasoning that led to the decision going in their favour. It is the losing party who is more concerned with reasoning which led to the decision going against them. 6. We feel most appropriate to quote the subtle observations of the Supreme Court made from time to time consistently reminding the courts .....

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..... ndispensable part of a sound judicial system. Another rationale is that the affected party can know why the decision has gone again him. One of the salutary requirements of natural justice is spelling out reasons for the order made, in other words, a speaking out. The 'inscrutable face of a sphinx' is ordinarily incongruous with a judicial or quasi-judicial performance." 7. In the present case, we find that the Tribunal in paragraph 4 quoted in extenso the order of the Commissioner of Income-tax (Appeals), whereas in paragraphs 5 and 6 the Tribunal noted the presence of learned counsel for the parties without mentioning as to what were their submissions in support of their case. In paragraph 7 quoted supra, the Tribunal held that since the .....

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