What Every Professional Should Always Remember: ITAT President
Shri. H. L. Karwa, President, ITAT
Hon’ble Shri. H. L. Karwa, President of the Tribunal, reminds all of us that character is the professional’s greatest asset. A professional is expected to have high moral character and that is why Courts implicitly trust a professional’s word. The professional is expected to reciprocate the trust by conducting himself in a dignified manner. He cautions us that professionals must be careful never to betray that trust, even unknowingly
Shri A.P.Sathe, President, ITAT Bar Association, Mumbai, Shri S.K.Poddar, National President, All India Federation of Tax Practitioners, Dr.K.Shivaram, Past President, ITAT Bar Association, Mumbai & Past National President, All India Federation of Tax Practitioners, Shri R.B.Malik, Principal, Government Law College, Mumbai, Prof. Sanjay V.Kadam, Chairman, Moot Court Association, Government Law College, today’s Guest of Honour brother Shri D.Manmohan, Vice President (Mumbai Zone), ITAT, my colleagues, law students participating in the Moot Court Competition, ladies and gentlemen.
Never mislead the judge by (a) wrongly quoting the record; (b) citing wrong or overruled cases; (c) misstatements of facts; (d) securing adjournments for the convenience of clients on the false plea of your personal convenience or ill-health
Good evening to everybody. It gives me immense pleasure to be amongst you on the occasion of Inaugural Function of the 10th Nani Palkhivala Memorial National Tax Moot Court Competition, 2013. As you all know that the Government Law College, Mumbai in association with All India Federation of Tax Practitioners and the Income Tax Appellate Tribunal Bar Association, Mumbai is organizing the 10th NANI PALKHIVALA MEMORIAL NATIONAL TAX MOOT COURT COMPETITION from 3rd – 5th October, 2013.
Last year, I had an opportunity to judge the Semi-Final round of Moot Court Competition and my personal experience is that the quality of representation by the participants in the competition was excellent. As usual, this year also the rounds of competition except the final round will be held at the Income Tax Appellate Tribunal Court rooms and will be judged by the Judicial and Accountant Members of the Income Tax Appellate Tribunal. As all of you know that the Tribunal was created for redressel of disputes under the Indian Direct Tax Laws. The well-known motto of the Tribunal is “SULABH NYAY! SATVAR NYAY! i.e., “EASY JUSTICE! SPEEDY JUSTICE!” This motto is quite relevant in the context of Moot Court Competition. In Moot Court Competition, the moment the participants of both the sides conclude their arguments, the Judges hardly take 5 to 10 minutes to declare the result in the presence of participants appearing for both the sides. In such competition, there is no scope for adjournment of hearing of the case. No Court fee is required to be paid. In that view of the matter the motto “SULABH NYAY! SATVAR NYAY!” becomes more relevant in the context of Moot Court Competition.
Everybody knows the famous words spoken by NASA Astronaut Neil Armstrong. He said, “That’s one small step for [a] man, one giant leap for mankind”. It is true about the organizers of Nani Palkhivala Memorial National Tax Moot Court Competition and this competition has the distinction of being India’s first Moot Court Competition based exclusively on the subject of Direct Taxation. By organizing such competition the organizers are not only encouraging the young law students all over India to join the legal profession and develop their skills in the subject of taxation; but also persuade them to work with a Tax Bar of international standards. I am sure that once these participants join the legal profession, particularly in the taxation field, they will contribute a lot for changing the economic scenario of the country. The young lawyers will also play an important role in bringing much needed improvements in our judicial system.
The participants of Moot Court Competition, whosoever enter the Bar must remember a few words said by Shri G. V. Mavalankar, First Speaker of Lok Sabha, in his book titled “My Life At The Bar”.
He said “Never mislead the judge by (a) wrongly quoting the record; (b) citing wrong or overruled cases; (c) misstatements of facts; (d) securing adjournments for the convenience of clients on the false plea of your personal convenience or ill-health”.
He further said “Please remember that character is your greatest asset, from the material as well as the spiritual point of view. Character will enable you to earn your livelihood, in the right, honest and dignified manner which will also be beneficial to society in general”.
With these few words, I wish all the participants every success in Moot Court Competition. I would like to thank Moot Court Association of Government Law College, Mumbai for inviting me on this occasion.
I also wish all of you a happy Diwali.
Dear member, who are on the board I have read hole of the article written by Our President Sahab, Much impressed with it and also with these lines: “Please remember that character is your greatest asset, from the material as well as the spiritual point of view. Character will enable you to earn your livelihood, in the right, honest and dignified manner which will also be beneficial to society in general”. But how much we of us follow it these are only saying words not doing words. Each and every one who are in power or benefited by by them never follow the principle of ethics or as said our friend Mr. RS that some bar association members take action or passed resolutions, for their own gains, misusing their positions to their advantage. by the way, all bar resolutions are not on account of corruption or judicial misconduct but also on account of, what is termed as, arrogant behavior as well. What is real justice? it should be expressed from the wording of the courts and feeling of the listeners.
sir, u r right, but yet we have to ensure is the clarion call by president , sir!
@R S
Thanks
Delete my post. It was unedited version, which was sent in error.
Emotions are understandable but patience is an important virtue. What you must do, however, is to save the itat and its reputation, and then cleanse by using inhouse mechanism. Criticise the orders but donot question the motives. I donot think anyone inside the Tribunal would ever think of destroying the Tribunal.
@Disouza
I would broadly agree with you but I was only showing the pitfall in your approach. I now understand common man’s plight. You have a point. I was wrong. Let me set the facts straight and make some specific mentions.
No disputes about Justice Easwar ( he was the best President we had in recent years) , but Pune was not his decision. His decision was to move someone from somewhere in north to a holiday resort in West- the person who is now tipped to be in Mumbai. His decision is also being nullified. Pune decision was taken by Easwar’s two predecessors.
See Ahmedabad now. Two persons were removed by Easwar’s predecessor, on some complaints from the bar, one sent to somewhere in South and the other sent to somewhere in north and then sent by Justice Easwar to even more insignificant place in West. The first one is back in Ahmedabad and the other one is waiting in the wings to go to a prime bench. Whats the takeaway then. All that matters is on whose good books you are. Gentleman in Rajasthan is no exception. Shunned by all benches, he had a tour to Mumbai and it is only when Mumbai ITAT Bar took a tough stand, he was not transferred to Mumbai. But then, another Member – who got a resolution passed against him somewhere in East, even as he was on tour, got himself a Mumbai posting and is one of the senior members there. What is the point of getting rid of G******** when you get a S**** to replace him.
The there are infights amongst the Members. When one Member tries to set the house in order, everyone else at that station is against such a person. These Members use all sort of things to succeed, particularly when you have someone at the helm of affairs who is believed to be without judicial nor administrative exposure. We have also lost some good members in this process and their names are no secrets. The bar is an unwilling, and sometimes willing, party in the process. And yes, many of us believe that all the bar associations are not acting bonafide – particularly in the smaller stations and stations known to be conducive for corrupt practices.
Has anyone realised what kind of Members we are now left with in key stations? I donot want to take names but all these things are in public domain. I agree that Pakistani Umpires is no longer an irrelevant example. However, equally true is the fact that some bar association members, for their own gains, are misusing their positions to their advantage. by the way, all bar resolutions are not on account of corruption or judicial misconduct but also on account of, what is termed as, arrogant behaviour as well. These cases are in a different category.
It is also true, whether we like it or not, that people are using positions of power to settle their personal scores or the personal scores of their cronies . Nothing in the world can justify fresh postings of Members to stations with less than 300 pending appeals and yet continuing non functional benches at places, like Kolkata, with over 6000 appeals.
These are ego issues and hardly anything can be done about the same.
Disouza, I am sorry that my views were seen in conflict with yours. Yet, both of us agree that it is time for reform. I may advocate a softer option but my aim is no different.
Everyone is learned here.
@R S,
Its not true to say that the solutions are not easy one. The solution is quite easy but the thing is that some people who got power (and not only right to make presentation and urge) do not look at the root cause of the problem or rather ignore the root cause of the problem. The authority is always there to resolve the issues to maintain and sustain the trust of public at large. Your second observation of worshiping bar is absolutely wrong. Not a single coment here is of that mean. You have taken entire thing wrong. The bar is there to represent the issues being faced by the members at large. The bar is not there to represent issue of one or two member. Third your Pune example is quite irrelevant. Ex-President Easwer was one of the most admired ITAT President (who is eventually elevated as Justice of High Court now), if he had taken a conscious decision on the basis of representation of hte Bar there must be certain points which could not have been overlooked. Merely, because the one of the member has been restored back and not protested doesn’t mean that earlier action was improper. On the contrary due to action of the President there is vital change inthe said member, which was very much required in the process of justice. Your thir observation “hardwork” is completely absurd, whatever way you work, if the person who is to deliver the justice has already set his mind, before you commence your arguements even….. its futile. Its just like advising Indian Cricket Team to work hard against Pakistani Umpire (in the past). Whatever you do they will give you out and viceversa for Pakistani player.
Instead of flattering specific person(s), one should put his efforts in revealing truth, struggling for justice. Come with suggestions and stope advising.
Jokes apart, we should stop idol worshiping the bar, or, for that purpose, even the bench, and ensure that the real issue is not trivialized.
The problems are there, these problems need solutions but the solutions are not easy ones. That is the reason serious problems need to be segregated from frivilious issues, concentrate on the right issues and follow up the solution to the logical conclusions. The bars should not become tools in the hands of the vested interests and should play the fair games. Unfairness begets unfairness and destroy the real purpose and mission. Many of the remarks above make lot of sense. Keep emotions aside and be righteous in your conduct.
Just as every President ITAT does not represent every Member, all the Presidents of the Bar Associations, particularly outside Mumbai Ahmedabad and Delhi, donot represent all their members – leave aside all the CAs and lawyers at their stations. Think of the plight of that faceless and silent majority which is real sufferer. They suffer in every extreme situation, including the situation in which some people in the bar associations hijack the whole system. That common man’s cause is actually defeated when bar associations start running the show and the management plays in their hands.
Think of a genuine common man, which most of us are, and dedicate yourself to his cause – not the cause of some unscruplous persons on this side of the fence or the other side of the fence. The irony is that an innocent person plays, deliberately or inadvertently, in the hands of the one or the other.
@ Monika.
LOL. The learned audience here will take your suggestion seriously, and plead for removing all checks and balances, leaving everything to the Hon’ble Presidents of the bar associations.
Thanks. Good to have someone with a sense of humor.
The whole problem can be solved if all A.O. pass orders with the Approval of President of BAR. All searches AND SURVEY are conducted with approval and in presence of President of BAR, then there will be no need for the post of CIT(A) and ITAT.etc
All of you may have your point but there is more to it.
Not so long ago, in Pune, the bar association took up cause against one of the Members and this particular Member is known to be one of the most upright Members. The Member was transferred out. Later, at the new place of posting too, there was another bar resolution against this very Member, alongwith his bench mate who is equally clean, and both the Members were again transferred. A few transfers later, they are at key stations proving themselves to be indispensable to the successive managements. These bar resolutions apart, they are doing a great job with highest level of integrity. Someone was transferred out of an insignificant station in north India, by a person no less than the then President Easwar, and parked at an even more insignificant, virtually non functional, station elsewhere. A little while later, he has established himself as one of the most relied upon trouble shooter travelling across India and going, wherever required, to handle tough situations. Then, there were some people transferred from a station which is much talked about at the request of the local bar association. Almost on completion of two years, one of the Members is back there and no one is protesting now. The other Member so transferred is now a much in demand person and may end up getting a posting of his choice anytime. The bar associations need not be right all the time and there are occasions when allegations are motivated by infight in the institution and unscrupulous behaviour of some CAs and lawyers.
Of course, there are genuine cases by the bar associations and these cases are quite a few. However, the bar being successful in such cases is simply accidental or temporary. A person who is not found suitable to any bar association anywhere in the country was given repeated tours to some key stations and it was only when the management could not handle the fallouts, his tours had to be stopped. There was another Member who was transferred out overnight due to serious allegations which cannot even be stated here and yet he is rumored to being considered for rehabilitation.
As for not following the coordinate benches, and evaluation of judicial work, all that is possible when persons evaluating the judicial work have competence to do so. I donot know how many Presidents, barring Hon’ble Justice Easwar and Late Shri Rajgopala Rao, had the ability to evaluate the work. As for the current situation, barring a spark of excellence in the collegium – who may not contribute much for different reasons, things donot inspire faith. There are people who may have reached the top without doing any significant judicial work worth a mention. Their strength is not their judicial or administrative ability but their being non controversial, and one of the safest way to be non controversial is not to do anything. As things are unfolding now, there is definitely a premium on this approach. It is too much to expect such people to understand, much less evaluate, judicial work of their colleagues.
Where do we go then ? Instead of behaving like cry babies before various authorities, let us resolve to work harder, take things head on and pick up specific issues in specific cases and follow them up to the logical conclusion. That alone can work. These sweeping generalizations will not help any cause and alienate more people. On one hand, we ensure that dignity of the institution is maintained and, on the other hand, we work hard to follow up specific issues. Get your priorities first and remove frivolous issues from this list, and then ensure that a consistent follow up is done till it reaches the logical conclusions, and, in the meantime, do not follow this mai baap approach.
Bar on selection committee and transfer committee is wishful thinking. It cannot work.
Whats the purpose going to be served in leting the members and benches to function in such a hatred environment. If all the bar members are against a particular member, the President is obliged to transfer the said member to save dignity and grace of all. This is even if the President has reasons to justify the behaviour and act of that member as here the bar members have lost their faith on member and in that case the only option available with the President is to transfer the said member. If President expects something from bar then at the same time he is also expected to take action on the issues raised by bar.
Recently, many Bar Associations have passed resolution to boycott member of ITAT, a few examples Rajasthan for B R Jain, Ahmedabad for A K Goradia, Rajkot (Gujarat) for D K Srivastava and so on….. the list goes very far. However, surprisingly the ITAT President has not passed any single comment on such happening. He did not think it utter disgrace of the entire institution. Ofcourse, the Bar is not at all very happy to pass such resolution as they know that the President is not going to take any action and ultimately they have to argue in front of the said members only, who in turn shall pass the orders with all possible prejudices and revenges. Who suffers…………Tax Payer and JUSTICE……. and who is at fault………………….ofcourse Bar cannot be. The Presidnet must lend his ears when the Bar as a whole approaching him with certain grivences. He should, immediately, appoint a committee with one or more members from Bar as well to resolve the issues and till then the function of that specific bench should be suspended. Delay in justice can be tolerated but injustice is completely not tolerable. When I met one of the top FIVE advocates and show him order passed by a member (fromthe names mentioned above) he passed a commnet….”President should see this and he shall be ASHAMED that this type of person are member of ITAT?” He was much surprised when I stated him that President was already briefed about all these, but he found it completely ok. He said God Save Justice.
The discussion is clear indictment on bar as also bench. Besides it is a cler indictment on Revenue too. if Revenue is not hasty in many og its notices on Assessees by duly considering the very IT Law properly, then 1000s og matters may just disappear. When issuing any Notice the AO need to notice whether his Notice lacks teeth by very IT law as IT law itself is based on Natural justice and fairness there is a SC judgement on fairplay. when adhered naturally a lot og unnecessary expenditure og public exchequer as alswo that og Assessees will be saved.
Besides it is again a settled law there is no need to resort to unnecessary appeals under Article 14 when moved under Art 226, when petitioner lacks faith and fears unnecessary delay, the hon HC will have to admit Writ and settle the issue.
care every where is needed sirs is my considered view
I found TWO occassion to read articles of Hon’ble President of ICAI Mr. H L Karwa. First one was “How to argue matters before the Tribunal” and this one is second. In both the articles he put the whole responsibility on the shoulders of advocates, CAs appearing on behalf of taxpayers only and unfortunately not a single word for members who are actually devering the judgments. I have been appearing before ITAT for many years before various benches of various cities accross the country. To-day, I find that ITAT is passing through a very crucial stage, where many ITAT members are under allegations, many BARs have passed resolution to not to appear before specific members for one or other reasons, lot many presentations (written and oral) are placed before President about behaviour and quality of hearing/ orders of members, members caught accepting bribe, ITATs draft orders are found on the computer of advocates, precedents are not followed by ITAT members, orders have become arbitrary and without respecting the judgments of collegue bench, high courts. Distinguishing matters in the most fashionable manners etc. etc. All these really place a serious concern on the faith which was maitained on this noble institute uptil now. In thses scenario the Hon’ble President has much more to do and say about all these issues. The role of advocates, CAs start only after the Judiciary System is established to be clean. What this hue and cry, protests and presentaions by BARs suggest? Its a big moral question that hangs before the Hon’ble President to answer. Pray, please do lend you ears to BARs and take corrective actions at the earliest.
The only solution is that all appointments, transfers and promotions should be cleared by the bar associations. All bar association Presidents should have powers to veto the orders passed by the ITAT in these matters.
@ DS : http://itatonline.org/archives/index.php/ddit-vs-reliance-infocom-ltd-lucent-technologies-itat-mumbai-consideration-for-supply-of-software-which-is-not-embedded-in-equipment-is-taxable-as-royalty/
Refer above decision.
Now please see what have you earned.
As you can see on this site itself, this Member has got the posting of his choice, to his own hometown, after this order and by this very Hon’ble President. If your noise here could have yielded anything, he should have gone somewhere else. Of course, it does not mean that I agree with your grievance. Much can be said in support of what Hon’ble Tribunal decided.
Your comments in these forums are actually counter productive. They are being used to shield the very people who are damaging and punish the people who oppose such forces.
I do not know whether I should take it seriously or I should laugh at this. However, I do know that certainly it was, with the benefit of hindsight, a good decision for many of us to say the goodbye at the right time.
All I can say is that you need a strong management. There is no greater threat to the judicial system than a populist judiciary, just as much as there can not be a greater threat to the management than a management which looks for popularity in the constituency which he seeks to manage.
What happened to the High Court judges who was to be appointed the President ? A gamble as it maybe, it may yield results. The new President should be honest as also, more importantly, efficient and competent. Maybe, he would be better than the lot we have seen in last two years and he will also not be surrounded by the kind of people who can ruin the image of any institution.
It is important that itat is alive and is effective. That is the bulwark against atrocities of revenue authorities in India. Imperfections is not the issue, because nobody is perfect anyway, but it is very crucial that it exists and it is strong.
All brides are beautiful, all dead persons are noble and all those who run bar associations (except maybe in Mumbai, Ahmedabad and New Delhi) are the persons who speak nothing but truth, pursue nothing but justice and follow nothing but sound principles. It is a decent custom and accepted truth.
The cleaning must start from the judiciary and, in the meantime, if something is going on elsewhere, it should be simply ignored. That is not important now. That is a smaller problem which can be handled later. Once judiciary is clean, bar will automatically be clean. Clean or no clean (that is also a lower priority), there should be relief to the taxpayer at least. Think of his sufferings of taxpayers !
I agree. A representative of the bar association should be member of the selection board and posting committee. That will go far in ensuring a popularity and smooth functioning of judicial institutions.
Just a small point to add.
What action can be taken in such cases ? Can any President interfere in these judicial matters, unless High Court directs so, because that will amount to judicial interference and all the orders passed by the Tribunal can be appealed against anyway ?
Any cases where strictures are passed by the High Courts and the action could have been taken against anyone ?
Maybe, in the selection process and postings of judges, bar associations should have a veto and a decisive role.
@ Sher Singh
Which software decision ? Is it a reported one ? Any more such cases ?
What is the action which can be suggested in the cases where eventualities like the situations referred to above happen ?
Impartial decisions/judgements are solicited. I am in the filed of CA since 1961. I wish the persons from whom a fair and reasonable decision is expected should lend more of his ears and should give less work to the tongue.In my considered view this seems to be the need of the hour and that is what I have learnt from nature. (Lessons from Nature))(Prakruti PAAta)
It is indeed a matter of great worry how the covered matters are being treated. While deciding MA the members says it amounts to review, however the same member takes different view in different cases on the identical and same set of facts. Further, the way and manner in which the applicable and governing decisons are being either ignored or distinguished in the most bizzare and fashionable manner.Even recent Supreme Court’s decision also emphasis that established ratio should not be disturbed unless and until there is strong reason for doing so. Member just writes in the order that they have considered the decision. The question is that where is the discussion of the said so called “considered”. How they are not applicable to the facts of case. Nothing is discussed in the body of order. If Hon’ble President just spare a few time to look into the quality of orders of the ITAT, at present, he will surely ashamed. There is absolutely absence of any kind of regulation over them. There is complete absence of uniformity. There is complete ignorance of precedents. One bench takes X decision while another bench (in the same jurisdictional area) takes Y decision inspite of aware of the facts. Many times members agree on bench for X decision and on that occassion the council stops to make arguement, but at the time of passing the order Y decision comes for some bizzare reasons, ofcourse. These remark not here to disgrace Hon’ble President but it really really and really requires serious attention by the present President.
If anyone has seen actually courtrooms in any bench in ITAT will come to know the truth. People sitting in cubicles cannot understand the irony. Telling to find solution is nothing short of hipocracy to ignore real problem. Irrespective of the behavior of anyone, be it bar member or anyone, it is expected that judges should behave in certain manner. It is said that “injustice anywhere is threat to justice everywhere”. Has anyone seen how the covered matters are dealt these days? Has anyone analyzed the controversy on taxation of software created by recent decision by Mumbai Bench? One will feel the real pinch when certain judge will not follow the precedence when you are sure that it is covered matter. No doubt there are exceptional members around, but, does it make immune from injustice? These matters must be discussed in public, that is only solution.
Very funny 🙂
There is basic and critical difference between the President of BAR Association and President of ITAT, in terms of authority, responsibility and accountability. If any member of Bar is not acting ethically, what are the powers vested with the Bar? What maximum a Bar can do? On the contrary if the President of ITAT comes to know unethical or unjust behaviour of any member of the ITAT, what he is supposed to do?, What are the powers vested with him? Just compare them, you will get the answer. You are saying that if the AO demands bribe, don’t ask the Commissioner of Chief Commissioner to take action find some solution and light a candle. How funny. The very important and very crucial responsibility is cast on the shoulders of the President of ITAT is to maintain the JUSTICE and TRUTH should TRIUMPH at ANY COST. NOTHING should be tolerated at the cost of JUSTICE.
None can say that there is no need to clean the house. Of course, that needs to be done. All I would suggest is that there is need for mature and pragmatic thinking on all these issues. There is no point in cursing the darkness when we can’t light a candle. Look for a solution and don’t paint everyone with the same brush. The remarks you make here are used against the very members you seem to admire. Is ‘crab’ remark ok ?
Just as all of us in the bar are not the same type, all members are not the same type either. Yet, these generalisations ? Instead of sensationalizing the functioning of the institution, make a specific point, write a specific complaint and give those members also a chance to explain as well. That is not done in public forums. Use pen and paper. There may be issues with the working in itat, but it is not as bad as it is being made out to be. We live an imperfect world and yet it is worth living in. Even when a part of the body is to be amputed, doctors do not torture all other parts as well. Why abuse everyone then and make such sweeping remarks ?
Let’s hope for the best.
Mr President
What an irony! There is an urgent need of cleaning the own house. Members are bluntly defying the precedences, behaving rudely everywhere. There are certain members who are known to be corrupt. Cases of certain people with certain lawyers are posted before certain members. Many benches are not working & increasing pending cases. Time for first hearing after filing appeal in Mumbai has come to 1 years & 9 Months. There are members who adjourns matters for six months after hearing whole arguments from both sides. It is very easy to teach such lessons at young bar but there is an urgent need of pest control inside. Crabs need not preach on walking straight.
A true professional should not betrary the trust; but in India coverse is true. OUr professionals practise exploitation and hardly they follow this rule. Even the regulatory bodies have failed to punish their irregular and questionable pactices. This country is passing through an unfortunate process.
May not be….. Not Maybe
Bonfide not bonfire
Sometimes, when I read these remarks, I get an impression that all bar associations and representatives are a bunch of angels on a divine mission, and all decisions which go against them are because of the stupidities of judicial officers. Are we not kidding ? No doubt, standards have fallen but then judicial institutions are not Islands. People in these institutions come from the same society in which you and I live, and no matter what institutional resistance against fall in standards these institutions have, these institutions also are, though in relatively less measure, affected. Is it not the time that bar associations and the representatives also introspect ? And, as for the misadventures, if any, it can only be a team effort with someone in the bar playing an active support role.
When you talk about agitations at various stations, please don’t be so superficial. Have gets to face the truth, and acknowledge the fact that there is more to it than what is made out to be. Not all agitations are bonfire and many persons could simply be out to exploit the expected response from a gentleman President.
What is President expected to do ? Can you be more specific? It is easy to pass on the burden to others but difficult to offer concrete suggestions. President’s decency should not be misused. I don’t think you could have used these words against any other President. He may not be strong, he may be surrounded by very good people but then he does not deserve this kind of remarks too. Let’s be fair to everyone.
Instead of making issues out of nothing, let us contribute positivity and give some constructive suggestions, as also clean up our own house first. Don’t tell me that all our colleagues in practice are angels and all on the bench are out to destroy the institutions. Touch your heart and be honest in your work and open in your mission.
I never said that all the members of the ITAT are out ot destroy the Bench. I know there are many learned and really respectable members who cares for JUSTICE only. I witnessed and appeared before many members who are maintaining complete decorum and dignity in the court room. They give passion hearing, their judgements are worth reading and worth quoting, their judgments reveal more efforts than efforts made by council inpreparing the submission. They are always there and thats why this prestigious and our dear institute stands till. But, what you call to the members who do not give passion hearing, keen to dismiss the matter for want of appearance, take contrary view than its own earlier view, non-considering and hiding the facts, dismissing the matter for the sake of dismissal, making much arguements to knock down the council instead of bringing out the correct facts, no passion hearing, shouting, no decorum or dignity in the court room? I pity on you so you think such a low that my remark to emberrace the Hon’ble President. Its point made out before the Hon’ble President. I have complete faith and trust on the Hon’ble President that these points are not in vein and the President would definitely take necessary action to restore back the integrity and image of the ITAT.
ITAT President must utter a few words on what should be remembered by ITAT members. Whether professionals adhere to standards is not a big threat to the justice, but prejudicial mind, unethical practice, erogant behaviour to supress the arguements is definitely a serious threat to the justice. At present in many states and cities there are protests and opposes are being registered by the Bar Associations, how the President could be so deaf againt those protests. Its quite visible that people are loosing faith from the one of the greated institute of justice and the root cause is not to be digged out its there in front of everyone. Present ITAT members easily delivers injustice by taking contrary view to the established ratio, ignoring their own decisions, ignoring High Court’s decision, jugglery in drafting the order, non-consideration of material facts, drafting the order in such a manner and fashion that the High Court would receive such orders as “Matter of fact”, and justice is suffered due to all these. Hon’ble President of ITAT please don’t wait till its too late. Wake-up call has already rang. Take decision, take action and save JUSTICE.
what president said is true, does it really taking place is the question as one gentlemen assessee told me that his CA told the AO THAT HE WOULD GET SHARING WITH HIM AS ALSO THE CONSULTING CA THE MONEY TO BE TAKEN AS TAX WHILE NOT LEGALLY TAXABLE AS THE TIME WAS OVER , WHAT D WE HAVE TO SAY SIR! NOW TROUBLE IS ARE THERE REAL ROFESSIONALS AS PRESIDENT SAID!