Section 251 read with section 5 of the Income Tax Act, 1961 — Commissioner (A) — It is incumbent upon first appellate authority to pass a speaking order after proper appreciation of facts and duty of appellate authority is to remove errors in order of lower authorities and remit issue with or without direction for reconsideration unless prohibited by law — Fujitsu Consulting India P. Ltd. vs. Assistant Commissioner of income tax [2019] 179 ITD 278 (Delhi—trib)