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2018 (3) TMI 1751

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....s preferred these intra-Court appeals against the order dated 2 2.02.2018, as passed by a learned Single Judge of this Court in I .A.No.I/2018 that was moved in a decided matter, i.e., W.P.Nos.52358- 52359/2017, whereby the learned Single Judge has issued directions to the Income Tax Appellate Tribunal, Bengaluru Bench, to hear and dispose of the appeals of the appellant by its Members in an expeditious manner, on or before 16.0 4.2018. The appellant seeks to state grievance as regards such directions of the learned Single Judge with reference to the facts and events immediately preceding the impugned order dated 22.02.2018, whereby its appeal was proposed to be heard by a Touring Bench of the Tribunal. Shorn of unnecessary details, the re....

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.... are directed to co-operate with the Tribunal. 9. It is noted that the demand is about Rs. 129,00,00,000/- (Rupees one hundred and twenty nine crore only). It is an admitted fact that a sum of Rs. 70,00,00,000/- (Rupees seventy crore only) is deposited by the petitioner which amounts to about 55% of the outstanding demand. In order to further protect the interest of the revenue and keeping in mind the fact that the appeal is slated for final arguments before the Appellate Tribunal and balancing the equities on both sides, the petitioner is directed to retain a balance of another 20% in Account No.0037238007 maintained with CITI Bank, M.G. Road Branch, Bengaluru-560 001. The said balance is rounded off to Rs. 26,00,00,000/- (Rupees twenty ....

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.... relevant event took place that the President of the Tribunal, by his order dated 20.02.2018, rejected the request of the appellant f or transfer of its appeals outside the Bengaluru Bench. Thereafter, I. A.No.1/2018, as moved in W.P.Nos.52358-52359/2017, was taken up for consideration and the learned Single Judge, taking note of all the facts and circumstances of the case and the order passed by the President of the Tribunal on 20.02.2018, directed the Appellate Tribunal, Bengaluru Bench, to hear and dispose of the appeals by its Members in an expeditious manner, on or before 16.04.2018. The learned Single Judge, inter alia, observed and directed as under:- "In the circumstances, a direction is issued to the Appellate Tribunal, Bengaluru....

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.... India in the case of INCOME-TAX APPELLATE TRIBUNAL v. DEPUTY COMMISSIONE R OF INCOME TAX: (1996) 218 ITR 275, AJAY GANDHI AND ANOTHER v. B.SINGH AND OTHERS: (2004) 2 SUPREME COU RT CASES 120 as also a decision of the Hon'ble Madras High Court in the case of PRESIDENT, ITAT v. A.KALYANASUNDARAM: (2005) 279 ITR 305. Learned counsel has referred to the facts that the appeals filed by the appellant were assigned to a Touring Bench of the Tribunal and even after adjournment on 29.01.2018, the President had provided for further Touring Bench with effect from 05.03.2018, which had been cancelled in view of the order passed by the learned Single Judge. According to the learned counsel, the order impugned, taking away the discretion of the Presid....

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....tions pending and considered it proper to issue directions to the Tribunal to dispose of the appeals expeditiously, i.e., on or before 31.01.2018 and al so issued directions for retention of certain amount in the bank account by the appellant over and above the amount already deposited. It appears that after the order aforesaid, the appellant came out with different requests for constitution of Special Bench and then for transfer of the appeals from Bengaluru Bench. The request for constitution of Special Bench was declined and the prayer for transfer of the matters was also rejected by a specific and considered order passed by the President on 20. 02.2018. It appears that, while such requests of the petitioner /appellant were pending, the....