An appeal to maintain the highest standard of values and Ethics of the profession by the professionals who represent before the Income Tax Appellate Tribunal (ITAT)
Shri S.E. Dastur, Sr. Advocate, Chairman of the Income tax Appellate Tribunal Bar Association’s Co-Ordination Committee of the All India Federation of Tax Practitioners (AIFTP) settled ‘The Standards of Professional Conduct and Etiquette’ for the AIFTP.
Accordingly, the AIFTP at the EGM held at Hyderabad on 22-4-2001 adopted the same which is part of its constitution. The objective is to preserve the dignity and honour of the tax profession. AIFTP then requested all tax professional organizations to adopt the same Code of Conduct.
The Income tax Appellate Tribunal Bar Association Mumbai at the AGM held on 31stMay 2002, adopted the Code of Ethics, which has been incorporated in its Constitution. ITAT Bar Association Mumbai once again by circular dated 25-2-2019 forwarded the said code of ethics to all its members and requested them to abide by the same. [Annexure – A]
ITAT Bar Association’s Co-ordination Committee has also submitted a draft Code of Conduct to be followed by the Hon’ble Members of the ITAT.
We are pleased to inform that the Hon’ble President of the ITAT vide circular dt. 20-06-2008, directed the Hon’ble Vice-Presidents and Hon’ble Members to scrupulously follow the code of ethics adopted by the Judges of Supreme Court and High Courts to maintain the highest standard of values in judicial services and see to it that there should be no deviation in this regard. [Annexure – B]
At present, more than 50% of the Hon’ble Members of the ITAT have been appointed after 2008. It is desired that the Code of Conduct adopted by the ITAT may be circulated amongst all the Hon’ble Members of the ITAT.
ITAT being the Mother Tribunal, may impress other Tribunals to follow the good example set by ITAT. It is also desired that whenever a new Member is appointed,they may be provided the material which may contain code of ethics, guidance to be kept in view by the Members of the ITAT while drafting orders, conventions for Members of the ITAT etc.