Dr. K. Shivaram, Senior Advocate, points out that while Courts are dutifully issuing directions and strictures with the sincere objective of putting the income-tax department on the right path, there is no feedback from the department as to whether these directions and strictures are being implemented by them. He submits that the Bar is under the bounden duty to be vigilant and play a proactive role to ensure that the department abides by its obligations and is made accountable for its misdeeds.

In public interest, time and again, High Courts have passed strictures against tax administration for failure to follow the due process of law in the course of assessment, recovery and quasi judicial-If directions of High Court are followed, it may be communicated by press release or by a circular – If not, then what remedial action has been taken?

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The author, an eminent senior advocate, points out that the orders passed by the ITAT have severe ramifications on the taxpayers and the department and that it is essential that its Members undergo rigorous training before being permitted to exercise their powers. The author expresses concern that the newly appointed Members of the Tribunal do not appear to have undergone an “orientation” course and have been straightaway permitted to hear matters and pass judgements. He urges that the old practice of formally tutoring the new Members of their duties and responsibilities and of apprising them of the basic fundamental characteristics of a judge should be revived and implemented immediately. He emphasizes that the orientation course and judicial training will help the new Members to discharge their duties more efficiently and uphold the dignity and honour of the Tribunal

Income–tax Appellate Tribunal which was established on 25-1-1941 will be celebrating its platinum jubilee on 25-1-2016. Today, the Tribunal is considered as one of the finest institutions in our country. The credit must go to the Hon’ble Members who administer the justice and to the Tax Bar which represents matters before the Bench. Very recently, the Government has appointed 36 new members, many of who are very young and they have a long tenure to serve as members of the Tribunal. They have greater responsibility to preserve the purity and integrity of this Institution being one of the finest institutions in our country.

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The author has raised the alarm that appointing the President and Members for the ITAT is not sufficient. He reminds the Government that it also needs to urgently appoint several Vice Presidents to fill the impending vacancies. If the Government drags its feet in the matter, the cause of justice will suffer, he warns

All tax professionals highly appreciate the appointment of 45 new members to the ITAT. As on date, there are more than 1 lakh appeals pending before the ITAT. Filling up of these vacancies will help certainly the case of ‘satvarnyay’ before the ITAT. One would appreciate that the ITAT has a sanctioned strength of 63 Benches at 27 different locations in our country. To ensure better administration, it is divided into nine zones and each zone is headed by a Vice–President and as per administrative orders, the ITAT should have one Senior Vice-President and 9 Vice-Presidents. However, the Government has not appointed any Vice-President since 2009 and Senior Vice-President since 2010. As a result, now, the ITAT has only four Vice-Presidents and out of them one is due to retire in coming October, 2015. Thus, this scenario is quite disturbing for the administration of justice, requiring very prompt action by the Hon’ble Law Minister.

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The author, an eminent senior advocate, is deeply anguished that the ITAT, which was at one time hailed as a “Model Tribunal”, is today facing the ignominy of being subjected to repeated strictures from the High Courts. The author has analyzed the reasons for this sorry state of affairs and offered valuable recommendations on what can be done to rectify the situation. He has also sent the clarion call to all stakeholders to rise to the occasion and work tirelessly towards restoring the glory and prestige of this august institution

The Income-tax Appellate Tribunal which is considered as mother Tribunal of all Tribunals which was established on 25th January, 1941 will be celebrating its 75th year on 26th January 2016. An honest attempt should be made by the Bar and the Bench to retain its glory as one of the finest Institution of Our Country.

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The author, an eminent Senior Advocate and champion of judicial independence points out that what was in the realm of a dream till now, namely, the constitution of regional Supreme Court Benches, may soon become reality. The Hon’ble Chief Justice of India, Mr. H.L. Dattu, has clearly indicated that he is in favour of such regional Benches. The Hon’ble Prime Minister’s Vision of “Digital India” may help lawyers at remote places to argue matters before Supreme Court Judges sitting in Delhi or before the regional Benches.

The Free Press Journal on 13-10-2014 carried a news item that the Honourable Chief Justice of India Mr. H. L. Dattu is in favour of setting up regional Benches of the Supreme Court. The Law Commission of India in its 229threport dated 5th day of August, 2009, after a detailed study strongly recommended having four regional Benches of the Supreme Court. One of the reasons stated by the report is quoted below:

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