TaxTMI 
TaxTMI 
1997 (3) TMI 157
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....ch of the Appellate Tribunal. 2. A letter dated 8-1-1997 addressed by one of the partner of the appellant-firm to the Dy. Registrar of the Madras Bench of the Tribunal was filed on 9-1-1997 requesting him to post this appeal for early hearing and disposal, as the tax authorities were pressurising and were taking coercive steps for recovery of the demand disputed in this appeal. The letter of the Tax Recovery Officer of the Income-tax Department was also enclosed with the said letter by the appellant. 3. Though the letter was received on 9-1-1997, it was not put up by the Registry before our learned Brothers who constituted 'A' Bench as on 9-1-1997. However, down in the order sheet of appeal filed on the right hand side, there is an....
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....shall have power to regulate its own procedure and the procedures of Benches thereof in all matters arising out of the exercise of its powers or discharge of its functions. 5. In pursuance of the authorisation conferred upon the Appellate Tribunal under section 255(5) of the Act procedural rules have been framed called as the Income-tax (Appellate Tribunal) Rules, 1963 (hereinafter referred to as 'said' Rules). According to Rule 2(iii) of said Rules 'Bench' means a Bench of the Tribunal constituted under sub-section (1) of section 255 read with section (2) thereof and includes the President, Senior Vice-President, Vice-President or any other Member sitting singly under the provisions of sub-section (3) of the said section and a Special B....
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....re by their constitution entrusted with functions directly connected with administration of justice. " The Apex Court as far back as in the year 1967 in the case of Esthuri Aswathiah v. CIT [1967] 66 ITR 478 has held : " The function of the Tribunal in hearing an appeal is purely judicial. " 8. It is also well known principle of administration of justice that judicial proceedings commence upon filing of the appeal as provided in an enactment. Thus hearing both sides in an appeal/application is thus a judicial function and no administrative instructions can be given which may amount to interference in the judicial functioning of the Tribunal and thereby affecting the independence of the judiciary. 9. It consequently follows from ....
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.... a party for hearing him on priority and out of turn basis. Breach of this salutory principle will not only cause prejudice to other litigants who are waiting in the long queue but even cause injustice to them and the Court/Tribunal may be accused of arbitrariness for preferring one litigant over the others from the long queue of pending appeals/applications. 12. There are more than 21,000 appeals, cross-appeals and applications pending before the Madras Benches of the Appellate Tribunal involving crores of rupees of Govt. revenue. This appellant therefore cannot be favoured and chosen and preferred for an out of turn and priority hearing of its appeal on the specious plea that the tax authorities are pressurising for payment of Govt. du....