TMI Blog2002 (3) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commissioner of Income-tax (Appeals) against whose order the appeal was preferred by the Revenue for its consideration. We are, therefore, of the view that the impugned order cannot be sustained and the Tribunal should reconsider the matter on the merits in accordance with law. The appeal is, therefore, allowed. - Tax Appeal No. 143 of 2002 - - - Dated:- 26-3-2002 - Judge(s) : R. K. ABICHANDANI., KUNDAN SINGH. JUDGMENT The judgment of the court was delivered by R.K. ABICHANDANI J.-Admit, The following question of law is formulated. Has the Tribunal committed an error in exercise of its jurisdiction in setting aside the appellate order of the Commissioner of Income-tax (Appeals) without taking into consideration the reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances of the case we sustain the addition of Rs. 1,50,000 on account of claim of excess, wastage of scrap of copper, lead, MG silicon and tin anode. 6. In the result, the appeal is partly allowed." From the above reasons, it appears that the only ground on which the Tribunal set aside the order of the Commissioner of Income-tax (Appeals) is that he had applied his common sense only while arriving at the conclusion in his appellate order. While doing so, the Tribunal itself has sustained the addition to the tune of Rs. 1,50,000 without even resorting to common sense and just ipse dixit, totally oblivious of the reasoned order of the Commissioner of Income-tax (Appeals). This is evident from the reasoning given by the Commissioner of Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there is presence of moisturised content in the form of mud and plastic coating which need to be removed to make them acceptable lot in the market through the process of burning and subsequently made to cool by pouring water whereby material is subject to oxidization. It is also correct that this has to be followed by cleaning, sorting, handling manually by labourers. From the samples of the manganese metals produced, I find that they are in uneven sizes as claimed and its physical properties will not have uniform quality standards. It is also subject to oxidization whereby the flakes are formed into powder. From the sample of lead scrap, it is found that the goods will have attachment like coal tar, greasy paper coating used on iron s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich would clearly indicate what were the questions which arose for determination, what was the evidence pro and contra in regard to each one of them and what were the findings reached on the evidence on record before it. The conclusions reached by the Tribunal should not be coloured by any irrelevant considerations or matters of prejudice and if there are any circumstances which required to be explained by the assessee, the assessee should be given an opportunity of doing so. On no account whatever should the Tribunal base its findings on suspicions, conjectures or surmises nor should it act on no evidence at all or on improper rejection of material and relevant evidence or partly on evidence and partly on suspicions, conjectures or surmise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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