(i) The issue pertaining to allotment of residential accommodation to the Members of the ITAT was considered and dealt with in an order dated 19 September 2003 of the Supreme Court in Special Leave Petition (C) Nos. 6904-6905 of 1998. Thereafter, the matter has been dealt with in a judgment of a Division Bench of the Rajasthan High Court in Rajasthan Tax Consultants vs. Union of India [1998] 97 TAXMAN 48 (RAJ.). An order
\nof a Division Bench of the Bombay High Court dated 6 March 1997 in Shri K Shivaram & Anr. vs. Union of India & Ors Writ Petition No. 2464 of 1996 is annexed to these proceedings. <\/p>\n
(ii) The learned Additional Solicitor General has stated that the matter of allotment of residential accommodation to members of the ITAT shall be dealt with fairly and on a priority basis. We are of the view that the same principle should be followed for the future so as to obviate writ petitions being required to be filed by members of the Tribunal or on their behalf before this Court. Unless proper accommodation is made available to the members of the ITAT, the work on the judicial side cannot be expected to be discharged with a degree of efficiency. This is a matter which should be dealt with on a high priority in all respects. We record the assurance of the ASG as noted above.<\/p>\n
(iii) We also direct the learned Standing Counsel to communicate a copy of this order to the Collector and District Magistrate so that the request of the members of the ITAT for the allotment of appropriate accommodation in the circuit house or in a guest house commensurate with the officer is duly considered subject to normal exigencies.<\/p>\n","protected":false},"excerpt":{"rendered":"
The learned Additional Solicitor General has stated that the matter of allotment of residential accommodation to members of the ITAT shall be dealt with fairly and on a priority basis. We are of the view that the same principle should be followed for the future so as to obviate writ petitions being required to be filed by members of the Tribunal or on their behalf before this Court. Unless proper accommodation is made available to the members of the ITAT, the work on the judicial side cannot be expected to be discharged with a degree of efficiency. This is a matter which should be dealt with on a high priority in all respects. We record the assurance of the ASG as noted above<\/p>\n