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    <title>1997 (5) TMI 94 - ITAT MADRAS-B</title>
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    <description>Rule 4A(2)(xiv) of the ITAT Rules, 1963 authorises the Registry to fix appeals 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 Tribunal rejected the Revenue&#039;s preliminary objection because the earlier order relied on had not addressed the express rule, and held that the existing procedural rule could not be ignored by the Bench. The administrative direction for early hearing was therefore upheld on the material before the Tribunal, while the concurring member added that preliminary objections may still be examined when an appeal is listed and that discretion in granting early hearing must be exercised on reasonable standards.</description>
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    <pubDate>Wed, 28 May 1997 00:00:00 +0530</pubDate>
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      <title>1997 (5) TMI 94 - ITAT MADRAS-B</title>
      <link>https://www.taxtmi.com/caselaws?id=69601</link>
      <description>Rule 4A(2)(xiv) of the ITAT Rules, 1963 authorises the Registry to fix appeals 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 Tribunal rejected the Revenue&#039;s preliminary objection because the earlier order relied on had not addressed the express rule, and held that the existing procedural rule could not be ignored by the Bench. The administrative direction for early hearing was therefore upheld on the material before the Tribunal, while the concurring member added that preliminary objections may still be examined when an appeal is listed and that discretion in granting early hearing must be exercised on reasonable standards.</description>
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      <pubDate>Wed, 28 May 1997 00:00:00 +0530</pubDate>
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