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of ITAT addressed a procedural issue regarding the continuation of a Special Bench hearing despite a similar case pending before the High Court. The Tribunal determined that the Special Bench can proceed with hearing the matter, noting no legal prohibition exists preventing its continuation. The key considerations included: statutory powers under Sections 253 and 255(3), absence of mandatory requirement to stay proceedings, the advanced age of the case (assessment year 1998-99), and the potential for procedural complications if the reference were withdrawn. The Tribunal ultimately ruled that the Special Bench may continue hearing and decide the appeal in accordance with law, rejecting the proposal to withdraw the reference or dissolve the Special Bench.
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