(M.R. Shah and Krishna Murari, JJ.)
Petition for Special Leave to Appeal (C) No. 5296/2016, decided on September 2, 2022
President Income Tax Appellate Tribunal _______________ Petitioner;
v.
Jagati Publications Ltd. and Others __________________ Respondent(s).
Petition for Special Leave to Appeal (C) No. 5296/2016 and WP No. 7972/2013
The Order of the court was delivered by
Order
1. The present Special Leave Petition has been preferred against the impugned judgment and order dated 10.08.2015 passed by the High Court of Judicature at Bombay in Writ Petition No. 7972/2013 by which the High Court has set aside the Order passed by the Petitioner herein/President, Income Tax Appellate Tribunal (ITAT) to constitute a special Bench to decide the appeal preferred in the case of the respondents.
2. It is reported that during the pendency of the present proceedings, the appeal before the ITAT has been decided and disposed of by the regular Bench on 23.12.2021. Therefore, it is submitted on behalf of the respondents that as such to that extent, the Special Leave Petition has become infructuous.
3. On the other hand, learned ASG has submitted that the issue touches the jurisdiction and/or authority of the President to constitute a special Bench in exercise of the powers under Section 255(3) of the Income Tax Act, 1961.
4. As the appeal which was to be heard by the Special Bench has already been now decided and disposed of by the ITAT, Hyderabad and, as such, the present Special Leave Petition has become infructuous and/or academic. Therefore, without expressing anything on merits on the legality and validity of the impugned judgment and order passed by the High Court and the powers of the President to constitute a Special Bench in exercise of powers under Section 255(3) of the Income Tax Act and keeping the question of law open, we dispose of the present Special Leave Petition as having become academic.
5. However, the strictures passed against the Vice-President, ITAT in the impugned judgment and order are expunged.
6. The Special Leave Petition stands disposed of accordingly.
7. Pending application(s), if any, shall stand disposed of.
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