Reasoned Orders: The Backbone of Fair Adjudication

A Reasoned Order is a requirement of law to be complied with in all Appealable Orders. - Supreme Court in Omar Usman Chamadia vs Abdul [(2004) 13 SCC 234 :: AIR 2004 SC 1508]

Thoughts, Insight and Research by: Abhishek Raja Ram, 9810638155

1. The Supreme Court refused to interfere with the High Court's order when the High Court passed a reasoned order directing the reopening of Penalty proceedings by remanding them to the assessing officer.

Supreme Court in Toyota Motor Corp. vs CIT

(2008) 17 SCC 535 :: (2008) 306 ITR 52

ARR: I request others not to copy-paste and share with their names. It takes time and energy to create such a post.

2. ARR: Judgments of Courts should meet the requirement of recording reasons with a higher degree of satisfaction than administrative or quasi-judicial orders. The requirement of stating reasons for judicial orders necessarily does not mean a very detailed or lengthy order, but there should be some reasoning recorded or declining or granting relief. Supreme Court in CCT vs Shuikla Bros. [(2010) 4 SCC 785 :: (2010) 254 ELT 6 :: (2010) 30 VST 114]

3. If an issue were explicitly raised before the High Court and has not been considered, the appropriate remedy for the appellant would be to file an application for review of the said order. Non-consideration of a substantial question raised in appellate proceedings makes the order a non-reasoned or non-speaking order. Supreme Court in Mathur Mktg. Pvt. Ltd. vs CIT [(2018) 14 SCC 159 :: (2018) 400 ITR 26] ARR

4. In a cryptic, unreasoned order, the Tribunal allowed the assessee's appeal against the Commissioner's order, holding that the issue is well-settled in favour of the assessee by some Tribunal decision approved by the Supreme Court.

The decision of the Commissioner was reversed with the single observation that the judgment covered the case without discussing as how it was covered. Supreme Court in CCE vs Emco Ltd. [(2015) 10 SCC 321 :: (2015) 322 ELT 394]

Thanks

Abhishek Raja Ram

9810638155