Order of Tribunal pronounced beyond 60/90 days as prescribed in rule 34(5)(c) can not be challenged in a petition under section 254(2)

Times Guaranty Ltd. v. Assistant Commissioner of Income-tax, Circle 1 (3), Mumbai [2015] 153 ITD 655 (Mumbai - Trib.)

Whether order of Tribunal pronounced beyond 60/90 days as prescribed in rule 34(5)(c) can be challenged in a petition under section 254(2) - Held No. As per sub-section (5) of section 255, the Tribunal has the power to regulate its own procedure for the discharge of its functions. This Tribunal, thus, has devised its own procedure/conventions for the proper discharge of its functions. One of the conventions/procedures so as to ensure quick disposal of the cases is concerned, every month the detail of the cases pending for pronouncement beyond the period of 30 days/one month is sought through the registry by the President and the reasons for the delay, if any, are also got explained. Even, if the pronouncement of the order, for certain reasons, could not be done within the period of 90 days, there is a convention to seek the permission of the President for pronouncement of the same even after the period of 90 days. The above said conventions are being followed not under any statutory rules or regulations but because of the own devised procedure/convention of the Tribunal for the sake of quick disposal of the cases. Further, it is also the practice/convention that if the pronouncement of the matter is delayed for certain reasons for a considerable period, the matter is refixed for clarification so that the relevant points be refreshed in the memory and if so required matter can be heard afresh. This all depends upon the satisfaction of the Bench itself as to whether it is in a position to pronounce the order or that some clarifications are required or that a fresh hearing is required. Further the word 'ordinarily' as mentioned in clause (c) of rule 34(5) is sufficient to explain that the period of further 30 days beyond the period of 60 days from the date of hearing, is not the end point and in special circumstances, order can be pronounced beyond the such further period of 30 days also.