Section 254 : ORDER OF ITAT ?

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CA Abhishek Singh (Querist)
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04 June 2011 I have not understood the following paragraph. plz. explain with the help of example.

"If the members of a bench of tribunal differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, But if the members are equally divided, then they shall state the point on which they differ to the president of the tribunal. The case shall then be referred by the president of the tribunal on hearing on such pints by one or more of the other members of the tribunal and such point shall be decided according to the majority fot he memebrs of the tribunal who have heard the case, including those who first heard it"

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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05 June 2011 What I could understand from the above paragraph is being illustrated as under.

There are 5 members in a tribunal . T1, T2, T3, T4, and T5. P is the president of tribunal.

1. T1 T2 & T3 are hearing a case and have difference in opinion.
Suppose T1& T2 have the same opinion, whereas T3 is having another view. In this situation the case can be decided on the basis of majority and as such opinion of (T1 and T2) will prevail.

2. In another situation T1 T2 T3 & T4 are hearing a case in which T1& T2 have the same view, whereas T3 &T4 also have the same view but it is different from T &T2

In this situation the case can not be decided on the basis of majority here and as such will be referred to the President P by pointing out the difference in opinions.

3. Now the president comes into action and requests T5 to hear the case and seeks his opinion. As such T5's opinion will decide the case.

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CA Sumat Singhal

CA Sumat Singhal (Expert)
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05 June 2011 I agree with paras sir....

CA MANOJ GUPTA

CA MANOJ GUPTA (Expert)
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05 June 2011 IN PRACTICE WHAT HAPPENS IS THAT THE CASES ARE HEARD BY TWO MEMBER BENCH AND IF THEY DIFFER THEN THEY REFER THE CASE TO PRESIDENT WHO THEN APPOINTS A THIRD MEMBER
THIRD MEMBER CONCURS WITYH THE VIEW OF ANY OF THE MEMBER
THEN THE MATTER GOES TO REGULA BENCH AND NOW U HAVE A MAJORITY VIEW[VIEW OF THIRD MEMBER AND THE ONE OF THE MEMBERS OF ORIGOINAL BENCH]
THIS VIEW THEN BECOMES THE ORDER OF ITAT

CA MANOJ GUPTA
JODHPUR
09828510543

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