https://www.taxtmi.com/caselaws?id=32061 The HC allowed the appeal and set aside the Tribunal's impugned order insofar as challenged, holding that unexplained, inordinate delay in delivering judgment and failure to address the appellant's contentions and authorities showed non-application of mind and breached natural justice. The court held reasons must be recorded to link conclusions to evidence and enable scrutiny. Without deciding merits, delay alone warranted quashing. The HC directed the President of the Appellate Tribunal to frame guidelines, following the Apex Court's precedent, and issue administrative directions to all Tribunal benches to prevent recurrence. en-us Fri, 14 Nov 2008 00:00:00 +0530 Fri, 05 Sep 2025 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32061 The HC allowed the appeal and set aside the Tribunal's impugned order insofar as challenged, holding that unexplained, inordinate delay in delivering judgment and failure to address the appellant's contentions and authorities showed non-application of mind and breached natural justice. The court held reasons must be recorded to link conclusions to evidence and enable scrutiny. Without deciding merits, delay alone warranted quashing. The HC directed the President of the Appellate Tribunal to frame guidelines, following the Apex Court's precedent, and issue administrative directions to all Tribunal benches to prevent recurrence. Case-Laws Income Tax Fri, 14 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32061