9911796707
TMI Blog2014 (2) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee, vide notice dated October 24, 2013 (annexure 7). The Commissioner of Income-tax (Appeals) allowed the relief of Rs. 1,43,32,393 thereby sustaining the addition of Rs. 3,42,96,531. The petitioner filed an appeal before the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur. The appeal was taken up for hearing on April 15, 2013, along with application seeking interim relief. On that day, the following order was passed by the Tribunal: "Heard parties. Having perused the material, we are satisfied that the assessee has an arguable case. We, therefore, direct that the assessee's appeal shall be heard on out of turn basis along with the Department's cross-appeal, if any, in the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner-assessee, argued that when the Tribunal has disposed of the stay application with the observation that the petitioner has an arguable case, which means that it had a prima facie case and with the further direction that the matter shall be heard finally in the month of June, 2013, if the matter was not heard for want of corum or non-availability of the Bench of the Tribunal, the petitioner cannot be blamed. If the Tribunal was not formed or request of the petitioner for fixing the matter in the month of September was not accepted, the Tribunal ought to have proceeded and heard the appeal finally now. It is argued that the Tribunal consisting of two members while passing the order dated April 15, 2013 (annexure 4) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... later dismissed the stay petition. Moreover, when the stay petition was already dismissed, which stay petition was again dismissed, is not clear. Notwithstanding change of composition of the Bench, a certain amount of consistency is expected in the working of a statutory tribunal like the Income-tax Appellate Tribunal. The learned senior counsel is right when he argues that if the Tribunal had formed an opinion, albeit tentatively, in the matter, it should have heard and decided the appeal itself. Having regard to the fact that already when the Tribunal had earlier observed that the petitioner had an arguable case, this court deems it appropriate to dispose of the writ petition directing the Tribunal to finally hear and decide the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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