2018 (5) TMI 593

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....te appear and state that the petitions can be disposed of at this stage. 1. These two petitions challenge the validity of an order made by the Tribunal under Section 254(2) of the Income Tax Act, 1961. It is contended that the Tribunal, in a very unusual manner, entertained additional documents which were not part of the record. Learned counsel refers to the order sheets for 22.11.2017, 24.01.2018 and 13.02.2018 and contends firstly that the early hearing of the appeal for AY 2009-2010 and 2010-2011 was made without appropriate notice. It is contended besides that the question of producing additional documents was not a matter in issue as the order dated 22.11.2017 clearly reflects. It is further submitted that the ITAT's opinion that an....

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....s judicial orders on any application filed before it directly or through a ministerial staff for consideration be it for (a) early hearing; (b) adjourning or advancing hearing; (c) Condoning delay in presenting appeals or applications; (d) stay of disputed demands, during pendency of appeals; (e) staying further proceedings before the tax  authorities; or (f) any other matter requiring interference of this Appellant Tribunal in respect of dispensation and administration of justice in any appeal, application or in any matter pending or arising before the Appellant Tribunal. 10. The judicial orders, by the concerned Bench of the Appellate Tribunal and not administrative orders, hav....

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....ppeal and therefore he should be preferred over others and be heard expeditiously on priority and out of turn basis. We cannot choose and pick out this appellant from the long queue of appeals and applications and hear him expeditiously. We will be acting arbitrarily and doing injustice to other appellants/ applicants waiting patiently in the long queue for their turn to be heard for justice." 4. Consequently, the ITAT's opinion on this aspect is clearly erroneous and is accordingly set aside. 5. As far as the placing on record of the additional documents is concerned, there is considerable controversy as to whether in fact a statement was made on 22.11.2017, as is urged by the Revenue and contested on behalf of the assessee. The asse....