Reasoned Tribunal orders are mandatory when deciding merits; a non-speaking disposal without rival contentions cannot stand.

A Tribunal cannot dispose of appeals by a non-speaking order when deciding the merits of the dispute. An order that merely accepts one party's submissions without recording reasons, addressing the rival contentions, or explaining why the opposing appeal is rejected fails the requirement of a reasoned adjudication. On that basis, the High Court held that the Tribunal's order could not be sustained and answered the question of law in favour of the revenue.

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Issues: Whether the Tribunal was justified in disposing of the appeals by a non-speaking order without recording reasons or dealing with the rival contentions on merits.

Analysis: The Tribunal's order merely stated that the assessee's submissions were correct, without indicating why that view was accepted. The order also did not record the revenue's contentions or give any reasons for dismissing the revenue's appeal. Such a disposal, without reasons, fails the requirement of a speaking and reasoned adjudication when the merits of the dispute are being decided.

Conclusion: The non-speaking order of the Tribunal was not justified and could not be sustained. The question of law was answered in favour of the revenue.

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