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TMI Blog2018 (4) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... MBER For The Appellant : Shri S.S. Gupta, C.A. For The Respondent : Shri Roopam Kapoor, Commissioner (AR) ORDER Per: Dr. D.N. Panda Perusal of the impugned order does not provide any head or tail thereof. While Hon'ble Supreme Court has issued guidelines from time to time as to the manner how learned authority below should frame their quasi judicial orders, that was not given due weightag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /order. (b) After preparing the draft, it is necessary to go through the same to find out, if anything, essential to be mentioned, has escaped discussion. (c) The ultimate finished judgment/order should have sustained chronology, regard being had to the concept that it has readable, continued interest and one does not feel like parting or leaving it in the midway. To elaborate, it should have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our should be made to pronounce the judgment at the earliest and in any case not beyond a period of three months. Keeping it pending for long time, sends a wrong signal to the litigants and the society. (g) It should be avoided to give instances, which are likely to cause public agitation or to a particular society. Nothing should be reflected in the same which may hurt the feelings or emotions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... back to the learned adjudicating authority to re-hear the matter and re-adjudicate the issue considering the pleadings and evidence of the appellant to reach to a reasoned decision. While drafting his order, learned Commissioner shall follow the guidelines of the Hon'ble Supreme Court as state above. If exercise in the manner stated above is done, it can be stated that his order is made in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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