Messrs SHAHMURD SUGAR MILLS LTD. through Managing Director and others

1. MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---All the appeals are admitted to consider the following common question of law: "Whether the learned Tribunal was justified in remanding the case to Additional Collector of Customs, Sales Tax and Central Excise (Adjudication), Hyderabad?"

2. Mr. Fariddudin, Advocate is present for the respondent.

3. After perusal of the impugned order, we are of the opinion that there were no sufficient grounds for remand of the case to the lower forum. All the points raised before the learned Tribunal ought to have been considered and decided by the Tribunal instead of sending the matter back to the lower forum which had already given its finding on the relevant issues.

4. We are fortified in our view with the law laid down by a Division Bench of this Court in the case of Shahab Industries Ltd. v. Commissioner of Income Tax 1991 PTD 463. It has been held in this judgment that the Income Tax Appellate Tribunal instead of remanding the case ought to have decided the case itself on merits in accordance with law. It was further held that, although the Tribunal was empowered to remand the case to the lower forum but the case should be remanded where the Tribunal finds that certain facts require further elucidation or that some essential facts required for forming opinion are not on the record of the case, it could certainly remand the case to Income Tax Officer for determining such facts and for passing afresh order. The remand of the case to the lower forums for fresh assessment as a matter of course was not approved.

5. We are in respectful agreement with the dictum laid down in the above judgment.

6. On perusal of the impugned order passed by Tribunal, we find that while remanding the case the learned Members of the Tribunal have not found that either the facts on record were deficient in any manner or any probe or factual inquiry was required enabling the Tribunal to effectively decide all the questions of fact and law raised before it. All the judicial/quasi-judicial forums are required to decide the issues of facts and law raised before it. Mere disposal of the matter is undesirable.

7. The parties should not be sent back to the lower forums without proper justification thereby causing delay in the decision of the issues in controversy.

8. For the foregoing reasons, the question of law is answered in negative. The impugned order passed by the Tribunal is set aside and the case is remanded back to the Tribunal with direction to hear the appeals afresh and decide all the questions of facts and law by a speaking order.

9. All the Appeals stand disposed of accordingly. .