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TMI Blog2012 (11) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... brief facts are as follows:- The respondent-assessee is a dealer in iron and steel and they had reported a total taxable turnover of Rs. 10,92,88,434 and Rs. 8,50,421, respectively, in its monthly returns for the assessment year 1994-95. It also claimed exemption for difference of high sea sales during the months of September, 1994 and February, 1995. The said claim was rejected by the assessing officer and the matter went before the Appellate Assistant Commissioner (CT). Before the Appellate Assistant Commissioner, the assessee filed number of documents to show that the transaction was high sea sales entitling exemption. Having considered those materials, the Appellate Assistant Commissioner allowed the appeal, which was questioned by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffers from non-application of mind. The learned counsel appearing for the respondent would, however, submit that inasmuch as the documents which were produced before the Tribunal along with the review application have already been filed before the Appellate Assistant Commissioner and those documents were considered and accepted, there is nothing wrong in the Tribunal entertaining those documents in a review application when inadvertently the assessee failed to file those documents at the time when the appeal was heard and the earlier order was passed by the Tribunal. Insofar as the order of the Tribunal in the review application is concerned, the Tribunal had referred to those documents and had allowed the review application, which would c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icially recognised as imperative for the disposal of an appeal. In the said judgment, the apex court has also referred to the judgment of Lord Denning MR. in Breen v. Amalgamated Engg. Union [1971] 1 ALL ER 1148 (CA) wherein the court observed that "the giving of reasons is one of the fundamentals of good administration". That apart, the apex court has emphasized the giving of reasons in its earlier judgments in Jawahar Lal Singh v. Naresh Singh [1987] 2 SCC 222 and in Shri Swamiji of Shri Admar Mutt v. Commissioner, Hindu Religious and Charitable Endowments Department AIR 1980 SC 1, the apex court had also observed with approval the legal maxim "'Cessante Ratione Legis Cessat Ipsa Lex', which means that the reason is the soul of law and wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore us. Therefore, we admit and allow the review application and order this on the basis of the evidences now placed before us. 6. Accordingly we allow the review application and set aside our earlier order in S. T. A. No. 599 of 2000 dated February 9, 2001. 7. In fine review application S. T. R. A. No. 3 of 2001 is allowed arid as a result of S. T. A. No. 599 of 2000 is dismissed and Cross Objection Petition No. 234 of 2001 is dismissed." A reading of the above order does not show any such application of mind by the Tribunal and for that reason, the petition at the instance of the Revenue must succeed. Accordingly, the tax case revision is allowed in part and the matter is remitted back to the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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