Order dismissing appeal without assigning necessary reasons not sustainable and is cryptic in nature

Pankaj Sharma Vs Union of India (Patna High Court) The Hon’ble Patna High Court in Pankaj Sharma vs. UOI & Ors. [Civil Writ Jurisdiction Case No. 7431 dated June 01, 2021] set aside the order dismissing the appeal of the assessee passed by the Revenue Department, on the ground that the same is cryptic in nature as it does not contain the reasons necessarily required for making the order self-explainable and/or comprehensible. Held that, the Appellate Authority, summarily dismissed the appeal without assigning any cogent reason, which is seriously prejudicing the assessee’s cause and ca...