Google India (P.) Ltd. v. Dy. CIT(IT) (2018) 254 Taxman 228/163 DTR 497 / 302 CTR 276/( 2019) 412 ITR 372 (Karn.)(HC)

S. 255 : Appellate Tribunal – Powers of President -Power to constitute special Bench is with president , Court will not interfere .

Assessee filed an application before President of Tribunal for constitution of Special Bench for disposal of its appeal . President of Tribunal did not allow said application and passed an order directing Touring Bench to dispose of assessee’s appeal . Assessee filed writ petition wherein Single Judge passed an order directing Tribunal to decide assessee’s appeal in expeditious manner .On appeal division Bench held that ,on facts, order passed by Single Judge could not be construed to mean that powers of President to constitute appropriate Bench for hearing and disposal of appeal had been dealt with by Court.  Order of single judge is affirmed .  (WP Nos.828 -829 of 2018 dt 1-03-2018) (AY. 2013 -14)