DDIT Vs. Reliance Communication Ltd (ITAT Mumbai)
Revenue has filed an application before the Honorable President for making a reference to the Special Bench. The Honorable President vide its order dated 12/12/2017 directed the Registry to put up the matter before Division Bench for making recommendation as the whether or not Special Bench needs to be constituted in these appeals.
So far as Constitution of special Bench is concerned, a reference to constitute a Special Bench flows from the members and not from the parties to the case. Furthermore, such a reference can be made by the members when they do not agree with the view taken by the earlier order of the Tribunal.
However, in the instant cases before us, it is not a situation, only after hearing, the matter afresh by the division bench in terms of direction of Honorable High Court dated 08.08.2017, the bench may decide the issue to agree or disagree with the view already taken by the earlier bench.
Furthermore merely on the conflict view of the decision of the High Court, a reference cannot be made to constitute Special Bench. If the present application of the Revenue is accepted, the process of reference to a Special Bench / larger Bench would never reach an end.
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