1997 (3) TMI 157 - AT - Income Tax

Assessment Year Assessment Year Bench Of Tribunal Bench Of Tribunal Tax Recovery Officer Tax Recovery Officer

Summary

Issues:
1. Appeal against the order of the Appellate Commissioner confirming the order passed by the Assessing Officer.
2. Request for early hearing and disposal of the appeal due to pressure from tax authorities.
3. Tribunal's authority to regulate its own procedure.
4. Interpretation of procedural rules regarding the constitution of Benches.
5. Judicial function of the Tribunal in hearing appeals.
6. Principle of administration of justice regarding preferential treatment in hearing appeals.
7. Consideration of special features or circumstances for preferential treatment in hearing appeals.

Detailed Analysis:
1. The appeal in question was filed by the assessee against the order of the Appellate Commissioner confirming the order passed by the Assessing Officer. The Tribunal was approached for hearing and disposal of the appeal as per the provisions of the Income Tax Act, 1961. The appeal was allotted to the Madras 'A' Bench of the Appellate Tribunal for adjudication.

2. A letter was submitted requesting early hearing and disposal of the appeal due to pressure from tax authorities for recovery of disputed demand. However, the Tribunal declined to hear the appeal expeditiously on a priority basis, citing reasons outlined in subsequent paragraphs of the order.

3. The Tribunal discussed its authority to regulate its own procedure as per the provisions of the Income-tax (Appellate Tribunal) Rules, 1963. It emphasized the composition of Benches and the power to transfer appeals between Benches as necessary for efficient functioning.

4. The analysis of relevant provisions highlighted that a Bench comprising a Judicial Member and an Accountant Member is authorized to hear and decide appeals. The Tribunal emphasized the importance of passing judicial orders rather than administrative orders for expeditious hearing of appeals.

5. The Tribunal cited judicial precedents emphasizing the judicial function of Tribunals in hearing appeals. It noted that judicial proceedings commence upon the filing of an appeal, and any decision regarding the appeal should be purely judicial in nature.

6. The Tribunal reiterated the principle of administration of justice regarding the fair treatment of all litigants. It emphasized that parties should be heard in the order they approach the Tribunal, and preferential treatment should only be granted based on strong and justifiable reasons.

7. After considering the facts of the case and the grounds presented by the appellant, the Tribunal found no special features warranting preferential treatment in hearing the appeal. It noted the significant number of pending appeals before the Tribunal and directed the Registry to prioritize appeals based on the normal course without giving special treatment to any particular appellant.

This detailed analysis of the judgment provides insights into the Tribunal's decision-making process and the legal principles governing the fair and impartial hearing of appeals before the Appellate Tribunal.