The validity of the ‘Tribunals, Appellate Tribunals and Other Authorities (Qualifications, Experience And Other Conditions of Service of Members) Rules, 2017‘ has been challenged in the Supreme Court in Kudrat Sandhu vs. UOI (Writ Petition (Civil) No. 279 of 2017).
The Supreme Court had earlier directed that pending the outcome of the challenge, the appointment of Members of the ITAT will be for a period of five years or till the maximum age that was fixed under the old Act and Rules.
The Supreme Court has now clarified the situation as follows:
“At this juncture, we may note that there is some confusion with regard to the Income Tax Appellate Tribunal (ITAT) as regards the age of superannuation.
We make it clear that the person selected as Member of the ITAT will continue till the age of 62 years and the person holding the post of President, shall continue till the age of 65 years.”
See also: Law Ministry Invites Applications For Appointment To Posts Of Judicial & Accountant Members In ITAT.(WP(C) No. 279/2017 dt. 16-07-2018 )