Tribunal should not dispose of appeals in a light hearted or casual manner - High Court
THE Bombay High Court in a recent judgement observed,
We are not happy in the manner in which the Tribunal has decided the Miscellaneous Application. We do not think that interest of justice and equity is served by non-consideration of vital materials by the last fact finding authority, namely the Income Tax Appellate Tribunal. That the Tribunal was required to recall its earlier orders and for the reasons which have been assigned by it would indicate that it failed to apply its mind at the initial stage to the grounds raised in the Appeal and in their entirety.
The matters of vital importance affecting the interest of public should not be disposed of in a light hearted or casual manner . The record must be perused in its entirety and properly and minutely. That is the function and which the judicial body is required to perform and oblige to carry out as well. In these circumstances and the unsatisfactory and unhappy manner in which the Miscellaneous Application has been dealt with and decided that we have directed the revival of the Appeal.