Remand directions and judicial discipline require a speaking order on jurisdictional issues before deciding the merits

A lower appellate authority must comply with a Tribunal's remand directions and decide the jurisdictional issue by a speaking order after considering the relevant circulars and instructions. Where the authority instead skips the jurisdictional question and proceeds only on merits, the order is inconsistent with judicial discipline and cannot be sustained. The matter is therefore remitted for fresh adjudication, with a reasonable opportunity of hearing, so that the jurisdictional and other issues are determined in accordance with the earlier directions.

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Issues: Whether the impugned order could be sustained when the lower appellate authority failed to comply with the Tribunal's earlier remand directions on the jurisdictional issue and decided the matter on merits.

Analysis: The Tribunal found that its earlier direction required a speaking order on the jurisdictional question after considering the relevant circulars and instructions, but the lower appellate authority did not adjudicate that issue and proceeded only on merits. This was held to be contrary to the Tribunal's directions and inconsistent with judicial discipline. The matter was therefore sent back for fresh adjudication after granting a reasonable opportunity of hearing.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for a fresh speaking order on the jurisdictional and other issues.

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