TaxTMI 
TaxTMI 
2000 (5) TMI 29
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....peal filed by the Revenue in ITA Nos. 5858 of 1998, 7583 of 1997, 7042 of 1999, 5331 of 1998 and 5382 of 1997 relating to the assessment years 1991-92 to 1995-96. The assessments in question were made under section 143(3) of the Income-tax Act, 1961 (in short the "Act"). The Tribunal passed the following order : "After going through the request for admission of additional grounds of appeal filed by the Department hearing both the sides, going through case law as well as written submissions made in this regard, we admit the additional grounds of appeal sought to be admitted by the Department and treat these appeals as part-heard to come up for hearing on 28th April, 2000. However, reasons for admitting the additional grounds shall be incorp....
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....t set forth in the memorandum of appeal, without the leave of the Tribunal. Even otherwise, the Tribunal has to exercise such discretion judiciously and not arbitrarily. It has discretion in appropriate cases to allow any party to the appeal to raise a new ground before it. The powers of the Tribunal referable to rule 11 are judicial in nature and cannot be exercised in an arbitrary manner at the pleasure of the Tribunal. Whether the permission should be given or not would depend basically on the facts of each case. That is why the reasons are necessary to be recorded. Reason is the soul of law. Principles of natural justice have assumed a wider horizon these days. Right to reasons is, therefore, an indispensable part of sound system of jud....
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....ral justice ; the other two being (a) no man shall be a judge in his own cause, and (b) hear the other side, or both sides must be heard, or no man should be condemned unheard. A party has a right to know not only the decision, but also the reasons in support of the decision. Reasoned orders are necessary if judicial review is to be effective. The condition to record reasons introduces clarity and excludes arbitrariness. The principle requiring reasons to be given in support of an order is a basic principle of natural justice which must inform every quasi-judicial process and it must be observed in its proper spirit and mere pretence of compliance with it would not satisfy the requirement of law. The Tribunal itself was conscious of the po....