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TMI Blog2005 (2) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... or advocate for the appellant. Admit. The following substantial question of law arises from the order of the Tribunal dated November 3, 2003. "Whether, on the facts and in the circumstances of the case, it was open to the Tribunal to pass an order on the basis of written submissions filed by the departmental representative without assigning any independent reasons so as to reflect the applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -tax (Appeals) has been reproduced. Paragraph No. 4 of the order of the Tribunal records the submissions made by the departmental representative as well as the authorized representative of the assessee. Thereafter, in the same paragraph, the finding in relation to other claims made by the assessee under sections 80HH and 80-IA of the Act, has been recorded, following the Tribunal's own order. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts narrated hereinbefore, it is apparent that the Tribunal has made short shrift of its duty to adjudicate. This court has time and again, reiterated the procedure required to be adopted by the Tribunal so as to ensure that the order, which is an appealable order, reflects not only its conclusion, but the decision making process also. Reasons however brief are the soul and backbone of an or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the Tribunal to be disposed of de novo after giving proper opportunity of hearing to both the sides. The question is hence answered accordingly, i.e., the Tribunal could not have passed the impugned order on the basis of written submissions filed by the departmental representative without assigning independent reasons so as to reflect application of mind by the Tribunal. The appeal is allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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