2026 (8) TMI 292

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....sel. 2. An issue raised in this Petition is in relation to Rule 34 of the Income Tax (Appellate Tribunal) Rules, 1963. This Rule pertains to 'order to be pronounced, signed and dated'. For ready reference, we are reproducing Rule 34 hereunder:- "Order to be pronounced, signed and dated 34. (1) The order of the Bench shall be in writing and shall be signed and dated by the Members constituting it. (2) The Members constituting the Bench or, in the event of their absence by retirement or otherwise, the Vice-President, Senior Vice-President or the President may mark an order as fit for publication. (3) Where a case is referred under sub-section (4) of section 255, the order of the Member or Members to whom it is re....

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.... any of them is or are not available for pronouncement for any reason, then the order will be pronounced by such Member or Members as may be nominated by the President, Senior Vice- President, Vice-President, or Senior Member, as the case may be. (7) In the case where the order is ready in every respect and can be made available to the parties, the Bench may advance the date of pronouncement and put this information on the notice board and the order shall be pronounced accordingly. (8) In a case where the order cannot be pronounced on the date given, the date of pronouncement may be deferred, subject to sub-rule (5)(c) above, to a further date and information thereof shall be given on the notice board." 3. The learned A....

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....he Tribunal for the 4th time. The learned Advocate appearing on behalf of Respondent No. 2 submits that there have been instances when the matters have been closed and released even on 3 or 4 occasions. 7. Our judicial conscience is shocked by the above stated information. It cannot be countenanced that a matter closed for judgment, is released without a judgment even when Rule 34 mandates a decision within 90 days. How far would the litigants tolerate the rigours of litigation, when a Appeal is released on multiple occasions. In the present case, the Appeal has been finally argued on the 3rd occasion, and the time-line is to expire shortly. We have taken a serious note of this aspect. 8. In view of the above, this Petition is partly ....