The author dares to ask the question that has been troubling tax professionals across the Country. Why is the Government not appointing a President for the Tribunal? It’s been 23 months since the last President retired and the studied indifference of the Government towards filling the vacancy in this august Institution is sending a wrong message to the Members of the Tribunal and the litigating public, says the author. The author urges the Government to wake up from its slumber and get its act together before the prestige that this great Institution commands begins to erode.
The Income-tax Appellate Tribunal which was founded on 25th January 1941 has completed more than 72 years of its existence. In the 72 years of existence it is for the first time that the reasons best known to the Government the appointment of the President is not confirmed, the former senior vice president and Vice president has been appointed to act as officiating president. The former President Shri Vimal Gandhi retired on 3-6-2010, however, till date the Vice President is acting as Officiating President. It is for the first time that for more than 23 months Senior Vice President and Vice President have been functioning as Officiating President .Similarly, the vacant post of senior Vice-President and Vice Presidents have not yet been filled up. The appointment of President, senior Vice President and Vice presidents is done by the Committee headed by the senior Judge of Supreme Court considering the merit, integrity, conduct of members. It is the Ministry of Law and Justice, which has to send the proposal to the designated Judge of the Supreme Court, a list of eligible members for the consideration of Honourable Judge to be appointed as President, senior Vice-President and Vice-presidents and from the eligible candidates most eligible candidate is selected as President.