By TIOL News Service

NEW DELHI, JULY 13, 2018: THE ISSUE BEFORE THE DIVISION BENCH IS - Whether ITAT being a quasi judicial authority must restrain itself from deciding a matter as per the whims & convenience of the Departmental Officers. YES IS THE VERDICT.

Facts of the case:

The Assessee company preferred the present petition challenging the order, whereby the Officiating President of the ITAT had consolidated several appeals which apparently did not involve the same question of law or facts, as they arose out of different assessment proceedings and appeals were preferred to the CIT, who had no connection with each other.

High Court held that,

++ this Court notices that the application seeking consolidation of cases cited reason for the same as, inconvenience to the departmental representatives concerned and it was also stated that it was for preventing "avoidable peril" and for closing repetitive arguments. However, it seems that the departmental representatives are averse to appearing before the ITAT and making submissions on merit even though they are assigned to do such duties. The ITAT's order is utterly unreasoned in blindly accepting the request of Departmental Representatives. Accordingly, the order of ITAT is liable to be stayed.

(See 2018-TIOL-1335-HC-DEL-IT)