2018 (12) TMI 1561

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....t year 2007-08 and 2008-09, which are impugned in appeals before this Tribunal and have been referred to a Special Bench of the Tribunal. Out of the total demand of tax and interest aggregating to Rs. 41,80,729 for the assessment year 2007-08, the assessee has already paid Rs. 24,50,000 and the balance amount of Rs. 17,30,730 is outstanding payable amount in respect of which the stay is sought. Similarly, for the assessment year 2008-09, the amount of total demand, demand paid and amount outstanding is Rs. 1,20,59, 673, Rs. 67,00,010 and Rs. 53,59,663 respectively. 2. Shri Tushar Hemani, learned counsel for the assessee, begins by pointing out that these appeals were heard on 31st December 2015, and, thereafter, a special bench was const....

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....and these cases should thus be given highest priority but the fact is that once a special bench is constituted, the matter gets into cold storage. He further submits that so far as Third Member hearings are concerned, things are much worse. Even simple Third Member cases remain pending for years without any rhyme or reason. He submits that now that this bench has the benefit of being headed by the President of the Tribunal, not only instructions may kindly be issued for expeditious hearing of these appeals but also some guidelines may kindly be issued for expeditious hearing of the Special Bench and Third Member cases so that the efficacy and utility of the mechanism of Special Benches and Third Members are not lost. He concludes by submitt....

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....i Rajpal Yadav, JM, to the Registry which reads as follows: Re: ITA No. l285/Ahd/2012 and 1822/Ahd/2014 in the case of M/s Doshi Accounting Services P. Ltd. Vs. DCIT, Baroda. In the above matter, ITAT, Bench-"C" vide order dated 15.04.2016 has recommended constitution of a Special Bench. In pursuance thereof, Asstt. Registrar, ITAT, Mumbai Bench vide UO No.F.12-Cent.JD-Ad/2016 dated 20.6.2016 has intimated constitution of a Special Bench consisting of the then President, Shri G.D. Agrawal, Accountant Member and Shri R.S. Syal, Judicial Member, with a noting that date will be notified later. As of now, the status of matter is not known. Registry is directed to appraise Hon'ble President about the status of these appeals....

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....d useful. We, therefore, deem it fit and proper to formulate the following guidelines with a view to ensure the expeditious hearing of cases referred to Special Benches and Third Members: (a) Wherever special benches are constituted, the special benches shall, as far as possible, commence hearing within 120 days of the benches being constituted. In the cases in which the respective bench is not in a position to commence hearing of the matter within 120 days for any specific reason, e.g. directions of the Hon'ble Court above or blocking the hearing awaiting decision of a higher judicial forum, it shall record the reasons, in brief, for delay in commencement for hearing. Sincere endeavour shall be made for expeditious disposal of Spe....