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Issues: Whether the Revenue's preliminary objection to the early hearing of the appeals under the Tribunal Rules was sustainable.
Analysis: The Tribunal held that Rule 4A(2)(xiv) of the ITAT Rules, 1963 authorises the Registry to fix cases out of turn on the direction of the President, Senior Vice-President, Vice-President or Senior Member, subject to any general or special order of the President. The objection based on an earlier order was rejected as that order had not considered the express rule. The Tribunal also held that the existing procedural rule could not be disregarded by the Bench and that the administrative direction for early hearing could not be faulted on the material placed on record.
Conclusion: The Revenue's preliminary objection was overruled and the fixing of the appeals for early hearing was upheld.
Concurring Opinion: The Accountant Member agreed with the conclusion on the main issue but added that, when an appeal is fixed for hearing, the Bench has jurisdiction to examine preliminary objections, and that discretionary power to grant early hearing must be exercised on reasonable standards consistent with the rule of law and Article 14.
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