Reasoned quasi-judicial orders are mandatory; a cryptic Tribunal dismissal was quashed and remanded for fresh speaking adjudication.

A quasi-judicial authority must give reasons and explain how cited precedent applies to the facts before it; a cryptic order that merely states a Supreme Court decision covers the issue, without considering the assessee's submissions, reflects non-application of mind and cannot stand judicial scrutiny. The Tribunal's dismissal order was quashed and the matter was remitted for fresh adjudication by a speaking order after hearing both sides.

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Issues: Whether the Tribunal's order dismissing the assessee's appeal was liable to be quashed for want of reasons and the matter remitted for fresh consideration.

Analysis: A quasi-judicial authority is required to assign reasons and indicate how the cited precedent applies to the facts before it. The Tribunal's order merely stated that the issue was covered by the Supreme Court decision and upheld the lower order, without examining the assessee's submissions or explaining the applicability of that decision to the case. Such a cryptic order reflected non-application of mind and could not stand judicial scrutiny.

Conclusion: The Tribunal's order was quashed and the matter was remitted for fresh adjudication by a speaking order after considering the parties' submissions.

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