Special Bench Can’t Be Restrained From Deciding Issue Merely Because Similar Issue is Pending Elsewhere | ITAT

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Special Bench reference withdrawal

Case Details: J. P. Morgan Chase Bank, NA vs. Joint Commissioner of Income-tax - [2025] 173 taxmann.com 837 (Mumbai-Trib.)

Judiciary and Counsel Details

  • Justice C.V. Bhadang | President, Saktijit Dey | Vice President, B.R. Baskaran, Ms. S. Padmavathy | Accountant Member & Smt. Beena Pillai | Judicial Member
  • P.J. Pardiwala & Nitesh Joshi for the Appellant.
  • Ms Shilpa Goel, Special Counsel for the Respondent.

Facts of the Case

The issue before the Mumbai Tribunal was:

“Whether the issue of withdrawal of the reference to the Special Bench of three Members be withdrawn in the wake of the Jurisdictional High Court admitting an identical question in the case of another assessee, viz. HSBC Bank Oman S.A.O.G”

ITAT Held

The Tribunal held that there is no prohibition, either in law or in practice, that would require the Special Bench to stay its hands when a similar/identical issue is pending before the High Court. This is, albeit subject to considerations of propriety, which the Special Bench itself may consider depending on the facts and circumstances of each case.

In the instant case, except that the appeal by another assessee, namely HSBC Bank Oman S.A.O.G, has been admitted by the High Court, nothing has been brought on record to require the Special Bench to stay its hands. There is no reason why the Special Bench should be deconstituted, and the reference withdrawn.

List of Cases Reviewed

  • DCIT v. Summit Securities Ltd., 132 ITD 1 (Mum)(SB) [Para 37] followed.
  • Santosh Devi v. National Insurance Company Ltd. and ors. (2012) 6 SCC 421
  • Harsha Achyut Bhogle v. ITO (114 TTJ 266 (Mum)
  • Harihar Collections & Raj Grow Impex LLP v. UOI – 2020 SCC OnLine Bom 1622
  • Kishor s/o Bhikansingh Rajput v. Preeti w/o Kishor Rajput – WP No. 7502 of 2006 dated 07.02.2007
  • State of Andhra Pradesh v. Raghu Ramakrishna Raju Kanumuru (2022) 8 SCC 156
  • State of Himachal Pradesh & Ors v. Yogendra Mohan Sengupta and Anr (2024 SCC OnLine SC 36)[Paras 26, 27, 33 and 34] distinguished.

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied