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TMI Blog2018 (3) TMI 1751X X X X Extracts X X X X X X X X Extracts X X X X ..... IDENT, INCOME-TAX APPELLATE TRIBUNAL VERSUS A. KALYANASUNDARAM AND OTHERS. [2005 (9) TMI 65 - MADRAS HIGH COURT]and the principles available therein are neither of any doubt nor of debate. However, we are unable to agree that the learned Single Judge has at all passed any order overriding the powers of the President. In the given set of facts and circumstances, we are unable to take any exception against the impugned order dated 22.02.2018 as passed by the learned Single Judge but, of course, deem it appropriate to observe that the said order cannot be construed to mean that the powers of the President to constitute appropriate Bench for hearing and disposal of the appeals has been dealt with by the Court; and obviously, it goes without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the aforesaid W.P.Nos.52358-52359/2017 for being aggrieved of the order dated 07.11.2017, as passed by the Income Tax Appellate Tribunal, C Bench, Bengaluru, in the Stay Petition bearing No.229/Bang/2017 in ITA No.1190/Bang/2014 pertaining to the Assessment Year 2013-14. By the said order dated 0 7.11.2017, the Tribunal vacated the stay earlier granted to the appellant. The learned Single Judge of this Court, after examining the subject matter and the contentions urged, considered it proper to direct the Tribunal to dispose of the pending appeal in an expeditious manner and on or before 31.01.2018 and also made interim arrangements in the balance of equities. The learned Single Judge disposed of the writ petitions on 22.1 1.2017, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isposal of the appeal by the Appellate Tribunal. It is directed that the respondent shall not take further steps pursuant to order dated 15/11/2017 (Annexure-H) and notice dated 20/11/2017 till the disposal of the appeal by the Appellate Tribunal. It appears that after the directions aforesaid, the appellant made a request to the President of the Tribunal to constitute a Special Bench to hear its appeals and, thereafter, made another request on 12.12.2017 to the President of the Tribunal to transfer its appeals to a Bench outside Bengaluru while also alleging a so-called hostile approach of the Members of the Bengaluru Bench of the Tribunal. The said appeal before the Tribunal, being ITA No.1190/Bang/2014, was adjourned on 19.12 .2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals by its Members in an expeditious manner, on or before 16/04/2018. As it is stated at the Bar that the appeals are now listed on 5th March 2018 for commencement of arguments and in view of the fact that arguments in the appeals have not yet commenced and time granted by this Court for disposal of the appeals by 31st January, 2018 having gone by, the Bengaluru Bench is requested to hear the appeals on a day to day basis. It is needless to observe that in view of the specific direction issued by this Court to dispose of the appeals in an expeditious manner, both parties are directed to co-operate with the Tribunal. I.A.1/18 stands disposed. Seeking to challenge the order aforesaid, learned counsel for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal, cannot be sustained. Learned counsel has also argued that there was no justification in the learned Single Judge providing for any particular Bench, while dealing with only a prayer for extension of time, as granted in the earlier order dated 22.11.2017. Learned counsel for the respondents, on the other hand, has duly supported the order impugned, particularly with reference to the fact that the prayer of the appellant for transfer of the appeals outside Bengaluru has already been rejected. Learned counsel would submit that the President had constituted Bench in his discretion and in due discharge of his administrative functions; and the appellant is not entitled to suggest as to which Bench or the Member should hear its mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he President considered it proper to provide for a Touring Bench at Bengaluru, whose sitting was earlier proposed from 29.01.2018 to 02.02.2018, but then was restricted only to 29.01.2018. The matters were adjourned on 29.01.20 18 and, thereafter, the prayer for extension of time was considered by the learned Single Judge. Before such consideration, the prayer for transfer was rejected by the President on 20.02.201 8. In the given set of facts and circumstances and the position as obtaining, the learned Single Judge found it just and proper to extend the time for disposal of the appeal/s by the Members of the Bengaluru Bench of the Tribunal. Obviously, the anxiety of the learned Single Judge had to make it clear that the appeals are to be h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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