Lupin Investment Pvt. Ltd. v. ITAT ( Bom)(HC),www.itatonline.org

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – The ITAT should give priority to the hearing of Miscellaneous application -It should assign specific dates of hearing and inform parties well in advance-The ITAT should set right the lapses and put its house in order- None should be compelled to move the High Court and seek an out of turn hearing.[ S.254(1) ]

Allowing the petition the Court observed that ; the Miscellaneous Application is pending from 26th July, 2018. We are in the month of October, 2018 and the petitioner has no information as to when this application will be heard.  In such state of affairs, we direct the Tribunal to give priority to this application and dispose it of as expeditiously as possible and, in any event, by 31st December, 2018. Court also observed that  we  have already indicated in our earlier orders and directions that the Tribunal should inform parties well in advance by assigning specific dates of hearing on these Miscellaneous Applications. They should be taken in the order in which they have been instituted/filed. None should be compelled to move this Court and seek an out of turn hearing.That would mean if somebody approaches this Court, gets a priority and expeditious hearing, others will have to wait for outcome of their Miscellaneous Applications for years together. This is not a happy scenario and it is for the Tribunal to set right the lapses and put its house in order. ( WP No. 3104 of 2018. dt. 15.10.2018)