TaxTMI 
TaxTMI 
2017 (10) TMI 1493
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....ITA No. 5736/Mum/2014 and ITA No. 6209/Mum/2014 were cross appeals challenged by common order dated 24.10.2016. Hence, he pleaded for the recall of the entire common order for the reasons mentioned here-in-below. 2. At the outset, it is the contention of the ld. Counsel of the assessee that these appeals were heard on 24.06.2010 and order was pronounced on 24.10.2016, i.e., four months after the date of hearing. In this regard, the ld. Counsel of the assessee has referred to the decision of Hon'ble Bombay High Court decision in the case of Shivsagar Veg. Restaurant v. Asstt. CIT [2009] 317 ITR 433/176 Taxman 260, wherein inordinate delay in pronouncement of order was adversely commented upon. 3. Furthermore, the ld. Counsel pointe....
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....ate of Maharashtra [1978] 3 SCC 544 has an occasion to take serious note of the prejudice normally caused to the litigant due to delayed delivery or pronouncement of the judgment for the reasons which are not attributable either to the litigant or to the State or to the legal profession. 13. In R.C. Sharma v. Union of India [1976] 3 SCC 754, the Apex Court after noticing absence of the provision in the Code of Civil Procedure in the matter of time frame in delivery of judgment, observed as under : "Nevertheless, we think that an unreasonable delay between hearing of arguments and delivery of a judgment, unless explained by exceptional or extraordinary circumstances, is highly undesirable even when written arguments a....
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....results in denial of justice as happened in the instant case. 16. We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the Benches of the Tribunal in that behalf We hope and trust that suitable guidelines shall be framed and issued by the President of the Appellate Tribunal within shortest reasonable time and followed strictly by all the Benches of the Tribunal. In the meanwhile, all the revisional and appellate authorities under the Income-tax Act are directed to decide matters heard by them within a period of three months from the date case ....
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....pronounce the order within 60 days from the date on which the hearing of the case was concluded but, where it is not practicable so to do on the ground of exceptional and extraordinary circumstances of the case, the Bench shall fix a future day for pronouncement of the order, and such date shall not ordinarily be a day beyond a further period of 30 days and due notice of the day so fixed shall be given on the notice board. 9. Furthermore, we note that the Hon'ble jurisdictional High Court in the case of Otters Club v. DIT (E), in Writ Petition No. 2889 of 2016 vide order dated 12.01.2017 has held that the tribunal cannot pass the order beyond three months of the conclusion of the hearing of the appeal. The facts in the case and the d....
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...., we are unable to comprehend the meaning of 'Administrative clearance' in the face of Rule 34 (5)(c) read with Rule 34(8) of the Tribunal Rules. It is clear that the above provisions mandate the Tribunal to pronounce its order at the very latest on or before the 90th day, after the conclusion of the hearing. In fact, this Court in Shivsagar Veg. Restaurant (supra) after referring to various decisions of the Apex Court directed the President of the Tribunal to frame guidelines to prevent delay in delivery of orders/judgments. It also directed all the revisional and appellate authorities (including Tribunal) under the Act to decide the matters heard by them within a period of three months from the date of the conclusion of the hearin....