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2020 (9) TMI 74 - HC - Income TaxBench at Allahabad is not functioning properly due to non posting of permanent members - HELD THAT:- As during last one year, the Income Tax Appellate Tribunal, Allahabad has functioned only for eleven days. It shall not be out of place to mention here that the Principal Seat of the High Court is at Allahabad. According to Sri Ashish Bansal, the Income Tax Appellate Tribunal, Allahabad has jurisdiction of all the districts of Eastern U.P., but due to non posting of permanent members at Income Tax Appellate Tribunal, Allahabad, it is not functioning properly from last several years. Prima-facie, the contention of Sri Ashish Bansal appears to be correct, particularly, in the light of the instructions of the respondent nos.1 to 4 dated 14.8.2020. Despite our order dated 7.8.2020, the respondents have not clearly stated in the instructions as to why the Income Tax Appellate Tribunal at Allahabad is not functioning. This lead us to prima-facie belief that there is failure of duty on the part of the respondent nos. 1 and 5, which amounts to denial of justice to the assessee appellants resulting in their harassment. We direct the respondent nos.1 and 5 to show cause by means of an affidavit as to why permanent members at Allahabad Income Tax Appellate Tribunal, have not been posted and why exemplary cost may not be imposed upon them for obstructing the normal functioning of the Income Tax Appellate Tribunal at Allahabad.
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