The author is severely critical of the Government for the failure of the Settlement Commission to achieve its desired objects. He blames bad administration, lack of transparency in the process of appointment and failure of the Government to appoint Members from the profession as the root causes of the problem. He has identified a few critical areas and makes a fervent plea for reform.
One can say that Income-tax Act was the first fiscal law that had an alternative dispute resolution (ADR) mechanism inasmuch as Income Tax Settlement Commission (ITSC) existed since 1976 on the statute book. Wanchoo Committee had suggested formation of a Permanent Settlement Tribunal in its report instead of repetitive disclosure schemes in following words: “this, does not mean that the door for compromise with an errant tax-payer should for ever remain closed. In the administration of fiscal laws, whose primary objective is to raise revenue, there has to be room for compromise and settlement.”
By Finance Act, 2007 far reaching changes have been made to provisions for settlement of tax cases and with effect from 1-4-2008 one can say that ITSC is on statute book only for name sake. Only a few applications have been filed under the new provisions – though one can say that approximately only 400 applications being filed annually even under the old provisions showed that there was something seriously wrong with the provisions and its implementation. It cannot be denied that what Wanchoo Committee said in 1976 is true even today, rather type of dispute between the department and the assessee has undergone a sea change and it is the experience of the bar that there is need for a proper alternative dispute resolution forum. For a long time, it has been suggestion of AIFTP that there has to be a mechanism for resolution of tax disputes otherwise than by way of litigation. Like in commercial transactions, where conciliation proceedings are resorted to instead of litigation, similarly for tax disputes there has to be an alternative dispute resolution mechanism.
Our Constitution provides for an independent and efficient justice delivery system. No doubt there are delays in disposing the tax matters. On analysing the causes for delay one will find that delay is not because of courts but it is due to tax administration. In tax matters 70% of appeals are by tax department.
The judgement of the Delhi Bench of the Tribunal in 
1. The State Commission, Delhi, by its order dated 10-3-2006 in Appeal No. 1815 of 2000 held that the services rendered by the Lawyer would not come within the ambit of Section 2(1)(o) of the Consumer Protection Act, 1986, as the client executes the power of attorney authorizing the Counsel to do certain acts on his behalf and there is no term of contract as to the liability of the lawyer in case he fails to do any such act. The State Commission further observed that it is a unilateral contract executed by the client giving authority to the lawyer to appear and represent the matter on his behalf without any specific assurance or undertaking.
There is a popular commercial by a furniture maker running on television which uses a courtroom as the setting to demonstrate the long-lasting abilities of its plywood. Two young lawyers are arguing a matter about a buffalo which apparently caused damages to the Plaintiff, prompting him to seek damages from the owner of the buffalo. The Respondent’s demand is that the buffalo, being the alleged culprit, must be produced in court as a witness, leading to an uproar in the court and prompting the judge to adjourn the matter. Months turn to years and decades go by and the lawyers and the judge, now sprightly octogenarians, are still at the same stage at which they were at the beginning of the case. The plywood table stands mute spectator to the going-ons in the court room with the voice-over saying tongue-in-cheek “Chalta Rahe, Chalta Rahe” (It goes on and on). 
Indian businessmen have made a remarkable achievements in the global business scenario, however, Indian professionals are yet to make the presence felt in the global scenario. Bar Council of India does not permit to have a partnership with chartered accountants profession or company secretaries. In the era of globalization apart from knowing the law, issues relating to Accountancy and Companies Act are very much essential for the mergers and acquisition. Therefore it is the time to think, why not permit all three professionals to come together and render the services under one umbrella. For appearing before the Court it can be stated that only lawyer partner can represent similarly, for audit certificate can be given by Chartered Accountant, and procedure relating to Companies Act may be handled by the Company Secretary. If all three professionals are allowed to have partnership it will help to render better services and Indian professionals can meet the challenges of global competition. A thought for debate and consideration!