2009 (7) TMI 1239

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....rtunity of being heard to the appellants." 2. Though very many questions, on the basis of the orders impugned in these appeals, have been raised, we are inclined to set aside the impugned orders solely with a view to give a fair opportunity to the appellants and therefore we are not going into the other substantial questions of law raised in these appeals. 3. Before the Tribunal, there were two sets of appeals namely (i) IT(SS)A No. 33/Mad/2005 relating to block assessment period from 1st April, 1996 to 4th June, 2002 filed by Dr. N. Rajkumar; (ii) ITA No. 1826/Mad/2006 relating to asst. yr. 2002-03 filed by Dr. N. Rajkumar (HUF); (iii) IT(SS)A No. 33/Mad/2005 relating to block assessment period from 1st April, 1996 to 4th June, 2002 ....

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....ther direction that "The Asstt. Registrar, Tribunal Chennai is, therefore, requested to immediately place this U.O. along with enclosed papers before the Hon'ble Vice President (Chennai Zone) and concerned Bench at Chennai." However, by the time the above referred to communication was issued, it appears that the impugned orders came to be delivered on 6th March, 2009 by the Tribunal at Chennai. When the appellants approached the President of Tribunal at New Delhi, by an administrative order dt. 6th March, 2009, it was minuted thus : "Let Zonal Vice President take action as deemed fit in the matter and inform the assessee. The President cannot interfere with the judicial powers of the Benches." 6. The Registry of the Tribunal....

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....erred to above, which ultimately culminated in the passing of the impugned orders, we do not find any fault in the approach of the Tribunal in proceeding to pass final orders in the appeals. However, the fact remains that the appellants wanted a full-fledged hearing of the appeals pending before the Tribunal irrespective of the justification of the grievance expressed by them in the representations dt. 29th Dec, 2008, 25th Feb., 2009 and 6th March, 2009 seeking for transfer of cases to a Bench functioning in any other city in the South. The administrative proceedings emanated from the office of the President of Tribunal at Delhi would disclose that at least while passing administrative instructions on 27th Feb., 2009, the President called f....