TMI Blog2005 (10) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... ts past glory. In the result, the question is answered in the affirmative. The impugned order of the Tribunal suffers from the vice of perversity, is not a reasoned and speaking order, is incoherent and vague, and does not deal with all the grounds raised before it challenging various additions on the merits. The appeal is allowed accordingly - - - - - Dated:- 11-10-2005 - Judge(s) : D. A. MEHTA., MS. H. N. DEVANI. JUDGMENT The judgment of the court was delivered by D.A. Mehta J. - Heard Mr. K.H. Kaji, learned advocate for the applicant, and Mr. M.R. Bhatt, learned senior standing counsel for the respondent. Admit. The appellant has proposed as many as seven questions, however, the following proposed question is the question whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me of receipt of material, the assessee was not in a position to submit his return of income which came to be filed on September 27, 1999. The assessment was finalised on September 30, 1999, as the same was getting time-barred. Pointing out from the Tribunal's order, it was submitted that the Tribunal has wrongly stated that the return of block assessment was not furnished, while in fact a return had been filed by the assessee. Various grounds were raised before the Tribunal by the assessee but the Tribunal has not dealt with any of them except in respect of two additions of Rs. 59,000 and Rs. 90,000. He, therefore urged that, in the circumstances, the impugned order of the Tribunal requires to be quashed and set aside restoring the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (on) February 4, 1998. The return of block assessment was not furnished but the assessment was made and issued notice under section 142(1) which was served on June 4, 1999. The notice and questionnaires were issued and served to the Assessing Officer (assessee?), therefore, we are of the view that the Assessing Officer and the Commissioner of Income-tax (Appeals) are justified in holding that the assessment was as per the law and proper opportunity was allowed. Therefore, we dismiss the appeal on this ground." On a plain reading of the aforesaid extract of the order of the Tribunal, it becomes apparent that the Tribunal is not aware of its duty. The Appellate Tribunal is the final fact-finding body in the hierarchy of the appellate juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Assessing Officer himself in paragraph No. 10 states: "The assessee has filed his block period return on September 27, 1999, declaring undisclosed income of Rs. nil", and yet the Tribunal states that the return of block assessment was not furnished. It is not necessary to multiply instances of non-application of mind by the Tribunal. This court has been constrained to remind the Tribunal of its duties time and again, but one can only lament that the Tribunal, it appears, is not amenable to constructive suggestions. The Tribunal fails to appreciate the basic fact that by making such slipshod orders, it only generates unwarranted litigation, apart from putting the parties to unwarranted hardship, harassment and cost, for no fault of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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