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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether an order of the Tribunal could be validly pronounced by one member of the Bench with the consent of the other member under Rule 151 of the NCLT Rules, 2016, and whether Rule 152(4) applied to require the matter to be listed afresh.
Analysis: Rule 151 permits any member of the Bench to pronounce the order for and on behalf of the Bench. The impugned order itself recorded that the hearing had concluded, the technical member was unavailable for a short period, and the order was pronounced invoking Rule 151 with the consent of the other member. Rule 152(4) applies where an order cannot be signed because of death, retirement, resignation, or any other such disabling reason by a member who heard the case. That situation was not present here, since the member was only temporarily unavailable and the order was pronounced with consent. The finding of debt and default in the Section 7 application was also not assailed.
Conclusion: The pronouncement of the order by one member was valid, Rule 152(4) was inapplicable, and the appeal failed.
Final Conclusion: The challenge to the manner of pronouncement was rejected and the admission order under Section 7 remained undisturbed.
Ratio Decidendi: Where the governing tribunal rules permit pronouncement by one member on behalf of the Bench and the absent member has consented, a temporary non-availability of that member does not attract the provision meant for cases where an order cannot be signed due to death, retirement, resignation, or similar incapacity.
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