Court Directs ED Official to Raise Issue; Tribunal to Decide Quickly; Status Quo Maintained

The court directed the Deputy Director, ED, Kolkata to formally raise the maintainability issue before the appellate tribunal by a specified date. The tribunal was instructed to treat this as a preliminary issue and make a decision on it. Additionally, the court ordered the tribunal to expedite the appeal hearing within three months using suitable modes due to delays caused by the COVID-19 pandemic. Emphasizing timely disposal, the interim order maintaining status quo was extended until 31st December 2020, with a directive for the appeal to be concluded by that date to ensure prompt justice.

---

---

Issues Involved:
- Point of maintainability of the appeal filed by the Deputy Director, ED, Kolkata before the appellate tribunal.
- Functional status of the tribunal during the COVID-19 pandemic.
- Timely disposal of the appeal and related interim orders.

Analysis:
1. Maintainability of the Appeal:
The primary issue in this judgment revolves around the maintainability of the appeal filed by the Deputy Director, ED, Kolkata before the appellate tribunal. The appellant's counsel argued that the tribunal had not considered the point of maintainability, which is crucial to the appeal. It was contended that the Deputy Director did not possess the authority to file the appeal in question. The court directed the appellant to formally raise the maintainability point by submitting a supplementary affidavit before the tribunal by a specified date. The tribunal was instructed to treat this point as a preliminary issue and make a decision on it.

2. Functional Status of the Tribunal:
Another significant aspect addressed in the judgment pertains to the functional status of the tribunal during the COVID-19 pandemic. The court acknowledged the challenges posed by the pandemic in conducting hearings but noted that the tribunal had demonstrated functionality through an order dated 1st July 2020. Despite the readiness of the appeal for hearing, the COVID-19 situation had delayed the proceedings. In light of this, the court directed the tribunal to expedite the hearing of the appeal within three months from the specified date, utilizing video link or other suitable modes for the hearing.

3. Timely Disposal of the Appeal and Interim Orders:
The judgment emphasizes the importance of timely disposal of the appeal and related interim orders. The court extended the interim order, which directed the maintenance of status quo of the appellant's properties, only until 31st December 2020. It was explicitly stated that the appeal should be disposed of by the tribunal before this deadline. This decision was made to prevent indefinite continuance of the interim order and ensure that justice is served promptly. The appeal (FMAT No.343 of 2020) and the connected application (CAN No.2961 of 2020) were disposed of with these directions in place.

---