Brief of the Case
In the present case the Hon’ble High Court while accepting the Writ filed by the assessee, restored the matter back to the Tribunal by observing that the Judicial Functions should not be performed in the arbitrary manner.
Facts of the Case
The issue was regarding the disallowance made on account of claim for deduction under Section 10A in which the Hon’ble Tribunal have given the decision in the favour of the assessee in the AY 2005-06 and in the appeal of the AY 2008-09 the Hon’ble Tribunal remanded the matter due to which the writ was filed in the Hon’ble High Court.
Contention of the Assessee
Before the Hon’ble Tribunal it was contended by the assessee that the matter is covered in the favour of Assessee by the order passed in the AY 2005-06 in the Assessee’s own case where the issue was similar and therefore the matter have to be decided in the favour of Assessee.
Contention of the Revenue
The Ld. DR for the Revenue accepted the position of the assessee before the Hon’ble Tribunal.
Held by the Hon’ble Tribunal
The Hon’ble Tribunal have remanded the matter back even after the agreed position between the parties.
Held by the Hon’ble High Court
The Hon’ble High Court by exercising its jurisdiction, entertained this writ and observed that the Tribunal should not pass this kind of orders without giving any reasoning. The Judicial functions should not be performed in the arbitrary manner. The approach should be corrected so that these kind of lapse doesn’t occur again. Due to this the issue was restored to the Tribunal for fresh disposal.