S. 255 : Appellate Tribunal-Procedure-Functions-Duties-Pronouncement of orders-Tribunal cannot repeatedly release matters without delivering judgment-ITAT directed to strictly adhere to the time-limit prescribed under Rule 34 and pronounce orders within 60 days, or in exceptional cases within 90 days. [S. 254(1), 255(4), ITAT Rules, 1963, Rule 34(5)(c), Art. 226]
The petitioner challenged the repeated release of his appeal by the Income Tax Appellate Tribunal without pronouncement of judgment. The appeal was first heard and reserved on 1-7-2025 but was released after expiry of the period prescribed under Rule 34. It was thereafter heard by another Bench and again released after 90 days without delivery of judgment. The matter was heard for the third time and the petitioner approached the Bombay High Court apprehending that it would again be released without judgment. The High Court observed that Rule 34 mandates pronouncement of orders within 60 days and, only in exceptional and extraordinary circumstances, within a further period of 30 days. It held that repeated release of matters without pronouncing judgments causes serious prejudice to litigants and cannot be countenanced. The Court directed the Tribunal to pronounce the judgment in the petitioner’s case on or before the expiry of the prescribed period and further directed all Income Tax Appellate Tribunals to scrupulously follow Rule 34 by fixing a date for pronouncement within 60 days of conclusion of hearing and, in exceptional cases, delivering the judgment on or before the 90th day. (WP(L) No. 10271 of 2026, dated 31-7-2026)
Rajesh R. Hemrajani v. ITAT (Bom.)(HC), www.itatonline.org
[Coram : Hon’ble The Acting Chief Justice Ravindra V. Ghuge
Hon’ble Shri Justice Gautam A. Ankhad]