TMI Blog2008 (11) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... krishnan and V.C. Daga, JJ. Dr K. Shivram a/w Shri A.R. Singh, for the Appellant. Shri N. A. Kazi, for the Respondent. [Judgment per: Vijay Daga, J.].- Heard the learned counsel for the parties. Perused appeal. Introduction: 2. The Appellant- assessee is aggrieved by an order dated 21.10.2005 passed by the Income-tax Appellate Tribunal, Mumbai Bench 'G', Mumbai (for short "Appellate Tribunal") in Income Tax Appeal No. 5686/M/04 in respect of the assessment year 2001-2002. 3. We admit this appeal and frame the following substantial question of law for consideration leaving all other questions open for reconsideration since the matter is being remanded to the Tribunal for the reasons recorded. Substantial Qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because Tribunal happened to be an Appellate Authority it does not get right brush aside reasons or findings recorded by the First Authority or the Lower Appellate Authority. It has to examine validity of the reasons given and findings recorded. Mere recording that the conclusions arrived at did not require discussion of the case law and other propositions of law is no consideration. Merely by saying that the findings of C.I.T.(A) are just, fair and in accordance with the law can hardly tantamount to giving reasons. The absence of reasons has rendered the impugned order of the Tribunal unsustainable. 7. The reasons introduced clarity in an order. The requirement of indicating reasons has been judicially recognised as imperative by the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n support of the order. The order has to be self-explanatory and should not keep the higher court guessing for reasons. Reasons provide live link between conclusion and evidence that vital link is a safe guard against arbitrariness, passion and prejudice. Reason is a manifestation of mind of adjudicator. It is a tool for judging the validity of the order under challenge. It gives opportunity to the higher court to see whether or not the adjudicator has proceeded on the relevant consideration, material and evidence. 11. Having said so, the inordinate unexplained delay in pronouncement of the impugned judgment has also rendered it vulnerable. 12. The learned counsel for the appellant has referred to various judgments of the Apex Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n hearing of arguments and delivery of judgments. Justice, as we have often observed, must not only be done but must manifestly appear to be done." 14. Recently, the Apex Court in the case of Anil Rai v. State of Bihar, 2002 (3) BCR (SC) 360 : 2001 (7) SCC 318 has also reconsidered the serious issue of delayed delivery of judgment by some of the High Courts and laid down certain guidelines in the matter of pronouncement of judgments by the High Courts. 15. In the case of Devang Rasiklal Vora v. Union of India , 2003 (158) E.L.T. 30(Bom.)=2004 (3) BCR 450, the Division Bench of this Court to which one of us is a party (Daga, J.) had an occasion to issue directions to the President of the Central Excise and Gold (C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed before us are not to be found in the judgment of the Appellate Tribunal though, according to the learned counsel for the Appellant and borne out from the appeal memo, they were canvassed before the Tribunal. Omission to make reference to the contentions canvassed can only be attributed to the delayed delivery of judgment. In the circumstances, without going into the merits or demerits of the impugned order, delay in delivery of judgment by itself is sufficient to set aside the impugned order passed by the Appellate Tribunal to the extent it is challenged by the Appellant. 18. In the result, appeal is allowed. The impugned order is set aside to the extent it is challenged. The subject appeal, ITA No. 5686/M/2004 is restored to the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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