The above judgment was given by the Hon'ble High Court of Andhra Pradesh in the matter of Commissioner of Income Tax-II (Hyderabad) vs M/s Janapriya Engineers Syndicate.
In the above matter, the question before the Ld. court was "Whether the learned Tribunal was justified in law on the facts and circumstances of this case in passing order of remand for re-decision ignoring the Special Bench decision of the Tribunal on the issue though the appeal against the same is pending adjudication before the Hon’ble Court ?”
The Hon'ble judges opined "We are of the view that until and unless the decision of the Special Bench is upset by this Court, it binds smaller Bench and coordinate Bench of the Tribunal. Under the circumstances, it is not open to the Tribunal to remand on the ground of pendency on the same issue before this Court, overlooking and overruling, by necessary implication, the decision of the Special Bench. We simply say that it is not permissible under quasi judicial discipline. Under the circumstances, we set aside the impugned judgment and order, and restore the matter to the file of the Tribunal which will decide the issue in accordance with law and it would be open to the Tribunal either to follow the Special Bench decision or not to follow. If the Special Bench decision is not followed, obviously remedy lies elsewhere."
In the above matter, the question before the Ld. court was "Whether the learned Tribunal was justified in law on the facts and circumstances of this case in passing order of remand for re-decision ignoring the Special Bench decision of the Tribunal on the issue though the appeal against the same is pending adjudication before the Hon’ble Court ?”
The Hon'ble judges opined "We are of the view that until and unless the decision of the Special Bench is upset by this Court, it binds smaller Bench and coordinate Bench of the Tribunal. Under the circumstances, it is not open to the Tribunal to remand on the ground of pendency on the same issue before this Court, overlooking and overruling, by necessary implication, the decision of the Special Bench. We simply say that it is not permissible under quasi judicial discipline. Under the circumstances, we set aside the impugned judgment and order, and restore the matter to the file of the Tribunal which will decide the issue in accordance with law and it would be open to the Tribunal either to follow the Special Bench decision or not to follow. If the Special Bench decision is not followed, obviously remedy lies elsewhere."
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