Bulk Disposal Indicates Absence of Judicial Mind: ITAT Slams Income Tax Dept

The Income Tax Appellate Tribunal (ITAT) has strongly criticized the Income Tax Department for the "bulk disposal" of appeals, stating that such a practice indicates an absence of judicial mind. The tribunal's comments came while hearing cases where the Commissioner of Income Tax (Appeals) [CIT(A)] had dismissed a large number of appeals in a single, consolidated order without providing specific reasons for each case. The ITAT emphasized that every appeal is unique and deserves individual consideration of its specific facts and legal arguments. It held that passing a common, non-speaking order for multiple, unrelated cases is a violation of the principles of natural justice and amounts to a dereliction of judicial duty. This rebuke from the ITAT underscores the importance of a thorough and reasoned approach in the appellate process, ensuring that every taxpayer's appeal is heard and decided on its own merits.