{"id":402,"date":"2011-01-20T18:24:51","date_gmt":"2011-01-20T18:24:51","guid":{"rendered":"http:\/\/www.itatonline.org\/blog\/?p=402"},"modified":"2011-01-20T18:28:20","modified_gmt":"2011-01-20T18:28:20","slug":"in-tribunal-we-trust","status":"publish","type":"post","link":"https:\/\/itatonline.org\/blog\/in-tribunal-we-trust\/","title":{"rendered":"In Tribunal, We Trust"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.itatonline.org\/blog\/wp-content\/uploads\/2011\/01\/lawyer_fees.gif\" alt=\"\" title=\"\" width=\"150\" height=\"147\" class=\"alignleft size-full wp-image-407\" \/><\/p>\n<p align=\"justify\"><strong>The  author pays rich tribute to the Tribunal for its exemplary  functioning in the role of dispensing justice. However, this is not  the time for the Tribunal to rest on its laurels, exhorts the author,  and warns that there are several challenges ahead. To meet the challenges, the author has formulated an agenda for the Bar &amp;  the Bench to implement. If implemented in true earnest, the Tribunal  will become the best judicial institution in the Country assures the  author<\/strong><\/p>\n<\/p>\n<p align=\"justify\">The  Income Tax Appellate Tribunal which was established on 25-1-1941 had  3 Benches in the year 1941, where as today, it has 63 Benches, in 25  Cities. As on today pendency before the Income tax Appellate Tribunal  is only 53,650 appeals. This is one of the Tribunal of our Country  which decides the matters within a year of filing of appeal. In  Mumbai, only 15,320 appeals are pending. The logo of the Tribunal  conveys the message that the Motto of the Income Tax Appellate  Tribunal is &ldquo;Sulab Nyay and Satvar Nyay&rdquo;.\n<\/p>\n<p><!--more--><\/p>\n<div align=\"center\">\n<div class=\"\"><script type=\"text\/javascript\"><!--\ngoogle_ad_client = \"pub-6440093791992877\";\n\/* judgements_adsense *\/\ngoogle_ad_slot = \"0133843924\";\ngoogle_ad_width = 728;\ngoogle_ad_height = 90;\n\/\/-->\n<\/script><br \/>\n<script type=\"text\/javascript\"\nsrc=\"https:\/\/pagead2.googlesyndication.com\/pagead\/show_ads.js\">\n<\/script><\/div>\n<\/div>\n<div class=\"articlequote\">\n<p>I desire to express my appreciation of the order of the Appellate Tribunal dated 17-8-1943 which is to be commended for clearness of articulation and lucidity of expression: Justice Manohar Lall in Khan Bahadur M. Haibur Rahman vs. CIT (1945) 13 ITR 189 (Pat), 194 &nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n<\/div>\n<p>The Frank Committee was  setup in England in 1957 to examine the working of administrative  Tribunals in that Country. It produced a historical report in which  it enunciated the following as criteria of good administrative  Tribunals i.e. (i) Cheapness, (ii) Easy Accessibility, (iii) Freedom  from Technicalities, (iv) Expedition and (v) An expert knowledge of  the particular subject. The successful completion of 70 years of  Income Tax Appellate Tribunal is an ample evidence of its commendable  performance and fulfillment of its objectives and it fulfilled all  five criteria of The Frank Committee. <\/p>\n<p>The Income Tax appellate  Tribunal every year disposes more than 40,000 to 50,000 appeals. In  the year 2004-05 it had disposed 78,901 appeals. As of today the  Income Tax Appellate Tribunal is considered as <em><strong>&ldquo;Role  model&rdquo;<\/strong><\/em> to other Tribunals to follow.  Then Law Minster Shri H. R. Gokhale  while introducing Article 323-B, by 42nd  Amendment to the Constitution of India on 1-11-1976 stated as under:- <em><strong>&ldquo;I  have got the example of the Income Tax Appellate Tribunal. We have  Judicial Members, we have Accountant Members. The Tribunal is  functioning extremely well and even those people who have gone before  the Income Tax Appellate Tribunal have told me and have spoken on the  public platform that the Income Tax Appellate Tribunal as it  constituted today, is the best example to show how the tribunal if  properly constituted, can create a confidence. I can say that the  Income Tax Appellate Tribunal&rsquo;s decisions are rarely interfered  with by the High Courts and the Supreme Court because the quality of  their work has been found to be sufficiently good as to inspire  confidence&rdquo;.<\/strong><\/em> <\/p>\n<\/p>\n<p align=\"justify\">115th  report of law commission while examining the necessity and expediency  of setting up a &ldquo;National Tax Court&rdquo; vis-&agrave;-vis  a Tribunal under  Article 323B in 2.29 thereof complimented the working of the Tribunal  in the following words;<\/p>\n<\/p>\n<p align=\"justify\">&ldquo;<em><strong>There  is near unanimity of opinion that income Tax Appellate Tribunal has  immensely justified its existence and largely vindicated the trust  reposed in it. It has, therefore, to be retained with its regional  jurisdiction. It would be the fact finding authority&rdquo;. <\/strong><\/em> <\/p>\n<\/p>\n<p align=\"justify\">Direct  Tax Laws committee in its Interim Report, December 1977, observed as  under <em><strong>&lsquo;&lsquo;There  has been a general appreciation of the functioning of the Tribunal  both on the part of the public at large and the Government&rdquo;.<\/strong><\/em> <\/p>\n<\/p>\n<p align=\"justify\">In  the year 1981, on completion of four decade of the Income Tax  Appellate Tribunal, then Prime Minster of India <strong>Mrs. Indira Gandhi<\/strong> in  a message stated as under <em><strong>&ldquo;Income  Tax Appellate Tribunal, with its branches spread all over the  country, has an important role. It has to preserve the interests of  revenues to the State, to prevent harassment to the tax payers and to  render better services and quicker justice to the citizen and the  State alike&rdquo;.<\/strong><\/em><\/p>\n<\/p>\n<p align=\"justify\">Then  Chief justice of India <strong>Hon&rsquo;ble Mr. Justice Y. V. Chandrachud<\/strong> in a  message stated that <em><strong>&ldquo;Income  Tax Appellate Tribunal is a model administer Tribunal whose  illustrious example and commendable performance may well be emulated  by similar other tribunals in different disciplines. There is uniform  praise of the manner in which the Tribunal functions and I suppose it  is one of the few quasi-legal institutions which is not plagued by  the problem of arrears.&rdquo;<\/strong><\/em> <\/p>\n<\/p>\n<p align=\"justify\">Mr.  <strong>Justice S. Ranganathan<\/strong>, then Judge of Delhi High Court, in his  article <em><strong>&ldquo;The  Income Tax Appellate Tribunal &#8211; A Survey&rdquo;<\/strong><\/em> on the subject of <em><strong>&ldquo;Appreciation  and Criticism&rdquo;<\/strong><\/em> stated that <em><strong>&ldquo;Tribunal  from its inception, enjoyed, immense popularity and received  unstained praise, however, no organization can be perfect. In  particular, in the case of an institution discharging such important  functions in a complicated branch of law, some difficulties and  drawbacks were likely to develop with passage of time. There was thus  need for an objective assessment of the Tribunal&rsquo;s work after the  first few years of its existence, even if it should involve a frank  and forthright criticism of its functioning. Often it is criticism  rather than praise that provides an occasion for discussion and  debate and encourages corrective action to cure deficiencies and  shortcomings and set the institution on the right path&rdquo;.<\/strong><\/em> <\/p>\n<\/p>\n<p align=\"justify\"><strong>Shri  N. A. Palkhivala<\/strong> in his article <em><strong>&ldquo;Forty  years of the Income Tax Appellate Tribunal&rdquo;<\/strong><\/em> stated that <em><strong>&ldquo;The  25<\/strong><\/em><em><strong>th<\/strong><\/em><em><strong> day of January, 1941, which was the date on which the Income Tax  Appellate Tribunal was first constituted, was one of the milestones  in the history of our fiscal law and administration. During the 40  Years that the Tribunal has been in existence, it has won golden  opinions on all sides. The consensus of opinion among tax payers,  lawyer&rsquo;s accountants and the litigating public is that the Tribunal  has done an excellent job of public service&rdquo;.<\/strong><\/em><\/p>\n<\/p>\n<p align=\"justify\">According  to me, if the Income Tax Appellate Tribunal is able to retain the  status and glory as one of the finest institution of our country even  after 70 years of its existence, it is mainly because of the members  who administer justice and the Bar which makes representation before  the Tribunal. The Bench, the Bar and Departmental Representatives are  the Trustees of institution which is temple of justice in taxation  matters. On 25-1-2016, Income Tax Appellate Tribunal will be  celebrating 75 years of its existence, I thought of sharing my <em><strong>&ldquo;vision&rdquo;<\/strong><\/em> for debate and consideration for another five years. <\/p>\n<\/p>\n<p align=\"justify\"><strong>(a)  \tRole of the Bar<\/strong><\/p>\n<\/p>\n<div align=\"center\">\n<div class=\"\"><script type=\"text\/javascript\"><!--\ngoogle_ad_client = \"pub-6440093791992877\";\n\/* judgements_adsense *\/\ngoogle_ad_slot = \"0133843924\";\ngoogle_ad_width = 728;\ngoogle_ad_height = 90;\n\/\/-->\n<\/script><br \/>\n<script type=\"text\/javascript\"\nsrc=\"https:\/\/pagead2.googlesyndication.com\/pagead\/show_ads.js\">\n<\/script><\/div>\n<\/div>\n<div class=\"articlequoteleft\">\n<p>With regard to some of the about other Member\u2019s, criticism made by the law commission still hold good that \u201cthe determination of complicated questions of fact and law is done in a perfunctory manner\u201d. They often do not record the arguments advanced on behalf of the parties, with the result that if the case is taken to the High Court the High Court always finds difficulty in understanding the Order of Tribunal<\/p>\n<\/div>\n<p align=\"justify\"> 1.\tThe Tax Bar  especially ITAT Bar Association Mumbai, has played a proactive role  for preserving the independency of the Tribunal. There has to be  continuous efforts to strengthen the independence of the justice  delivery system of the Income Tax Appellate Tribunal. If there is any  direct or indirect interference by the executives in the judicial  functioning of the Income Tax Appellate Tribunal, the tax Bar has to  strongly oppose the same, because before the Income Tax Appellate  Tribunal, the Income Tax department is always either the petitioner  or the respondent. Some of the provisions of the Direct Taxes Code  Bill, 2010, will have far reaching consequences and will affect the  judicial functioning of the Income Tax Appellate Tribunal. <\/p>\n<\/p>\n<p align=\"justify\"> 2.\tIt is heartening to  hear from all concerned that for 70th  last years, the Income Tax Appellate Tribunal was one of the finest  institution of our country. If that is so, why the Government in the  Direct Taxes Code Bill 2010, is proposing to appoint the retired  Chief Justice to head the Institution. How it will help to improve  the institution? The ITAT Bar Association, All India Federation of  Tax Practitioners, many other professional organizations,  Associations and Eminent Professionals who represented before this  prestigious institution for more than 50 years and seen the  functioning of Income Tax Appellate Tribunal very closely has  strongly oppose the move of the Government for appointing the retired  Chief Justice as President of Income Tax Appellate Tribunal. It is  the responsibility of the Tax Bar to convince the Government that <em><strong>&ldquo;All  is Well&rdquo;<\/strong><\/em> we don&rsquo;t need an outsider to head the institution, which is  otherwise functioning satisfactorily for the last more than 70 years.  Making an uncalled for experiment may affect the functioning of this  great institution irretrievably. <\/p>\n<\/p>\n<p align=\"justify\"> 3.\tThe standing  Committee appointed by the Government has approved the retirement age  of the judges of high Courts from 62 to 65 Years. At the member&rsquo;s  conference held at Mumbai on 4-11-2006, then Hon&rsquo;ble Law Minister  <strong>Shri H. R. Bharadwaj<\/strong> made an announcement that he is proposing to  increase the age limit of Members from 62 to 65, however, nothing has  moved thereafter. Experience and knowledge of members is an asset  which can be fully utilized by the Government. As the retired members  are not allowed to practice before the Tribunal it is appropriate  that the retirement age of members be increased from 62 to 65. Bar  has to convince the Government the necessity of increasing the age  limit of members.<\/p>\n<\/p>\n<p align=\"justify\"> 4.\tAll India Federation  of Tax Practitioners in association with ITAT Bar Association,  Mumbai, has been organising since 2004. <strong>Nani Palkhivala Memorial  National Tax Moot Court Competition<\/strong> to encourage young law students  to join the tax profession to develop the future tax bar of our  country. We are able to succeed to some extent to encourage young  professionals to join the tax practice. This has encouraged the  professionals of other parts of country to organise similar programs.  Now, the tax moot court competition is held at Allahabad, Chennai and  Rajasthan. We are sure in the years to come the professionals from  different parts of the country will encourage the young professionals  to join the tax profession.<\/p>\n<\/p>\n<p align=\"justify\"> 5.\tOn  the eve of 71  years celebration of Income Tax Appellate Tribunal, the ITAT Bar  Association Mumbai is proposing to encourage young lawyers and  Chartered Accountants having less than 10 Years of practice by  organising the seminar in association with AIFTP, on the theme of <em><strong>&lsquo;&rsquo;Art  of Better Representation&rdquo;<\/strong><\/em>.  The Best speaker will be awarded and encouraged. This will help the  Income Tax Appellate Tribunal to have better representation from the  Tax Bar.<\/p>\n<\/p>\n<p align=\"justify\"> 6.\tTo encourage young  law students to develop the skill of writing and research, in the  year 2004 AIFTP and ITAT Bar Association Mumbai have started research  paper on <em><strong>&ldquo;International  Taxation&rdquo;.<\/strong><\/em> Every year, invitation is being sent to more than 100 law colleges to  participate in the competition. Many law students are participating  in the competition and the Best research paper is published in the  AIFTP Journal, itatonline.org as well as in the Journal of IBFD. To  encourage the tax professionals to develop the skill of writing and  research the ITAT Bar association is proposing to conduct similar  competition to the tax professionals. In our country, since very  little research in the field of taxation is undertaken, this will  help for the development of future tax bar as well as the tax  administration.<\/p>\n<\/p>\n<p align=\"justify\"> 7.\tWe have many  professionals who are people of integrity, knowledge, ability and  achieved highest respect from the Bar, Bench and Tax Administration  and they are practicing before the Income Tax Appellate Tribunal for  more than 50 years. They are &ldquo;Role model&rdquo; to young professionals  and we desire to recognize their services to the tax profession and  in particular the shaping of the Tribunal. We also desire that their  knowledge and experience be shared for the benefit of younger  professionals some of the professionals who have completed more than  50 years practice before this institution and even now regularly  appear before the Tribunal, are Past Presidents of ITAT Bar  Association <strong>Shri Y. P. Trivedi<\/strong>, <strong>Shri S. E. Dastur<\/strong>, Past Presidents of  AIFTP, <strong>Shri N. M. Ranka<\/strong>, <strong>Shri V. Ramachandran<\/strong>, Past President of ITAT  Bar Association, Ahmedabad <strong>Shri K. H. Kaji<\/strong>, Past Presidents of Income  Tax Bar Association Calcutta, <strong>Dr. Debi Prasad Pal<\/strong> and <strong>Shri  R. N.  Bajoria<\/strong>.<\/p>\n<\/p>\n<p align=\"justify\"> 8.\tAIFTP and ITAT Bar  Association have adopted the Code of Ethics to the members of the  Profession who appear before the Tribunal, we desire that all the  members may follow the same in letter as well as in spirit. We are  also proposing to organise workshop on the subject of representation  and ethics which will help the ITAT for better Justice delivery  system. To update the development of case laws the itatonline.org is  publishing important case laws and monthly digest from various tax  journals. AIFTP publishes quarterly gist of important case laws from  32 journals. There is also proposal to develop E-library to help the  tax professionals.<\/p>\n<\/p>\n<p align=\"justify\"> 9.\tQuick disposal of  appeals by the Income Tax Appellate Tribunal has immensely benefited  the assessees as well as department. However, in some of the High  Courts even old references are pending for disposal and appeals  admitted in 2002 are also pending for final hearing. It is desired  that all High Courts should have a designated tax bench to hear tax  matters. The tax being a specialized subject the judges who have tax  background are better equipped to hear the tax matters. It is worth  mentioning that Hon&rsquo;ble Shri Muhammad Munir, who was Member of the  Income Tax Appellate Tribunal, was elevated as a Judge of High Court  and retired as Chief Justice of Pakistan. When we are having such a  tradition it is desired that few of the members of the ITAT who are  well versed in law and whose integrity is beyond doubts are deserves  to be elevated as Judges of High Court. Some of the senior members of  the Bar can impress upon the Chief Justice of respective High Courts  to consider deserving members for elevation to High Courts on merit.<\/p>\n<\/p>\n<p align=\"justify\"> 10.\tThe AIFTP has  formed <em><strong>&ldquo;ITAT  Bar Association&rsquo;s Co-ordination Committee&rdquo;<\/strong><\/em> on 3-7-1998 for better co-ordination between the tax professionals  who practice before the Tribunal. It also has a ethics committee  headed by three eminent professionals. If any member has any valuable  suggestion, it may be forwarded to the said committee. <\/p>\n<\/p>\n<p align=\"justify\">\n<\/p>\n<p align=\"justify\"><strong>(b)\tRole  of the Bench<\/strong><\/p>\n<\/p>\n<p align=\"justify\"> 1.\tMembers of Tribunal  should maintain the age old reputation of balancing the scales of  justice evenly and command confidence and respect of all concerned.  viz; The assessee, members of tax profession and the tax  administration.<\/p>\n<\/p>\n<p align=\"justify\"> 2.\tIncome Tax Appellate  Tribunal being final fact finding authority, members of the Tribunal  may have to bear in mind that in hearing the appeals, they are not  merely adjudicating on the issues before them but they are invariably  deciding on the fortune of the assessee. The situation today is that  an appeal against a decision by the Tribunal may be finally heard by  the High Courts after 8 to 10 years   in view of the pendencies in  the High Courts. The decision of Tribunal, assumes a degree of  finality in so far as most assessees are concerned. Whereas, one  wrong decision against an assessee may ruin his life and relegate him  to the position of a pauper. However, a decision against the  Government may affect the coffers of the Government to an extent of a  drop in an ocean. Further, its decision also becomes a precedent to  be followed in other cases. Hence, the Tribunal has greater  responsibility towards the Citizen.<\/p>\n<\/p>\n<p align=\"justify\"> 3.\tAs the pendency has  come down considerably before the Income Tax Appellate Tribunal, the  assessee and the department may be heard patiently and in case of any  doubt on the law or facts, clarification may be sought in the course  of hearing. The tendency of referring to the judgments in the order  which was neither cited nor referred in the course of hearing may be  avoided. If any decision delivered after the hearing of cases and  unreported judgments of Tribunal on which the members are desired to  rely the matter may be posted for clarification and thereafter the  order may be passed.<\/p>\n<\/p>\n<p align=\"justify\"> 4.\tThe Apex Court in  <strong>Arundhati Ashok Walavalkar vs. State of Maharashtra<\/strong> the Judgment dt.  13-1-2011, observed that <em><strong>&ldquo;If  rule of law is to function effectively under the aegis of our  democratic set up, Judges are expected to, and they must nurture an  efficient and enlightened judiciary by presenting themselves as a  role model. Needless to say, a Judge is constantly under public gaze  and society expects higher standards of conduct and rectitude from a  Judge. Judicial office being an office of public trust, the society  is entitled to expect that a Judge must be a man of high integrity,  honesty and ethical firmness by maintaining the most exacting  standards of propriety in every action. Therefore, a judge&rsquo;s  official and personal conduct must be in tune with highest standard  of propriety in every action&rdquo;.<\/strong><\/em> The observation is equally applicable to members of Income Tax  Appellate Tribunal.<\/p>\n<\/p>\n<p align=\"justify\"> 5.\tIncome Tax Appellate  Tribunal is only quasi judicial institution which has adopted the  code of conduct applicable to judges of Apex Court and High Courts,  and the same may be followed by the members of the Income Tax  Appellate Tribunal.<\/p>\n<\/p>\n<p align=\"justify\"> 6.\tThe drafting of  orders requires skill and practice, Justice Manohar Lall J, of the  Patna High Court in <strong>Khan Bahadur M. Haibur Rahman vs. CIT<\/strong> (1945) 13  ITR 189 at 194 observed as under:-<\/p>\n<\/p>\n<p align=\"justify\"> &ldquo;<em><strong>I desire to  express my appreciation of the order of the Appellate Tribunal dated  17-8-1943 which is to be commended for clearness of articulation and  lucidity of expression&rdquo;. <\/strong><\/em> <\/p>\n<\/p>\n<p align=\"justify\"> The <strong>Tyagi Committee<\/strong> in  the year 1959 made the following suggestions <em><strong>&ldquo;As  far as possible, the Tribunal should give reasoned and detailed  orders giving full facts and findings so that a clear picture of the  issues involved, the arguments advanced and the conclusion arrived at  would emerge. The difficulties experienced by the Department and the  assessees would be reduced if greater attention is paid by the  Tribunal to this aspect of the matter. This would also meet to a  great extent the criticism leveled by the law commission. Once the  Tribunal succeeds in inspiring confidence in the minds of the  tax&ndash;paying public about its competence and impartiality by the  manner in which it conducts itself, the tax payers will have much  less occasion for seeking further judicial review of its orders&rdquo;.<\/strong><\/em> <\/p>\n<\/p>\n<p align=\"justify\"> No doubt most of the  members of the Tribunal meet the standard recommended by the Tyagi  Committee. However, with regards to some of the about other member&rsquo;s,  criticism made by the law commission still hold good that <em><strong>&ldquo;the  determination of complicated questions of fact and law is done in a  perfunctory manner&rdquo;.<\/strong><\/em> They often do not record the arguments advanced on behalf of the  parties, with the result that if the case is taken to the High Court  the High Court always finds difficulty in understanding the Order of  Tribunal. This is one of the area where the Bar and Bench has to work  together.<\/p>\n<\/p>\n<p align=\"justify\"> 7.\tThe members of the  Bar sharpen their knowledge of General law and development of  International taxation attending seminars, workshops etc. It is  desired that even for members of Income Tax Appellate Tribunal  similar educational programme may be organised, which may be  addressed by the, senior judges of the Tax Bench and eminent  professionals.<\/p>\n<\/p>\n<p align=\"justify\"> 8.\tThe Income Tax  Appellate Tribunal may review the working of its benches every year  by developing internal mechanism as well as interacting with  professionals of integrity. <\/p>\n<\/p>\n<p align=\"justify\"> 9.\tIt is desired that  in each court room may have two sets of ITRs and ITDs in case  reference is made the same may be read and doubts if any may be  clarified. In the High Courts and Apex court the judges read the  judgments along with the counsel, which helps to understand finer  ratio of judgment. Now a days many departmental representatives  started using the laptop while representation before the Tribunal. In  the years to come the professionals may also start using the lap top  for better representation. It is for the consideration that even  Income Tax Appellate Tribunal can have two computers at Each Court  room, with specified program so that when reference to judgment is  made the members can also read from their monitor. There has to be  upgradation of infrastructural facilities and Technology for  computerization of the Income Tax Appellate Tribunal for facilitating  the assessees and the department to file the appeal by e-mail. In  Mumbai, we may think of developing <em><strong>&ldquo;E-Court&rdquo;<\/strong><\/em> with modern technology and if it works well the same can be extended  to other parts of the country. It is very essential that the head  Quarter of Income Tax Appellate Tribunal should have video conference  facilities linking with all 25 Cities where the Income Tax Appellate  Tribunal has benches which will help for better administration. <\/p>\n<\/p>\n<p align=\"justify\"> 10.  \tWhen 1922 Act  changed to 1961 Act, there were not many conceptual changes. However,  when the Direct Taxes Code Bill 2010 becomes Act, the New Act will be  completely different from the 1961 Act, the settled law with regards  to taxation would also be rendered otiose. To decide the matters  relating to Direct taxes Code Act, requires continuous study, amongst  professionals, the members of the Income Tax Appellate Tribunal and  Tax judges may also have to make a sincere attempt to learn the New  Direct Taxes Code. This is possible by continuous educational program  for members of Income Tax Appellate Tribunal &amp; tax professionals. <\/p>\n<\/p>\n<p align=\"justify\"> <strong>(c)\tA partnership  among equals<\/strong><\/p>\n<\/p>\n<p align=\"justify\"> Administration of  justice, whether in tax related matters or in any other field is a  joint venture in which the lawyers and the judges \/ members of the  Tribunal are equal participants. It is therefore a partnership of  equals. The Tax Bar is recognized as one of the best Bar of our  country. This has been made possible due to continuous education,  ethics and values followed by the stalwarts of the tax bar who  practiced before the tribunal such as Late <strong>Shri R. J. Kolah<\/strong>, Late  <strong>Shri N. A. Palkhivala<\/strong>, Late <strong>Shri S. P. Mehta<\/strong>, Late <strong>Shri Nadirshah R.  Mulla<\/strong>, Late <strong>Shri Tricumdas Dwarkadas<\/strong>, Late <strong>Shri Sukumar Bhattacharya<\/strong>  and many more. We have great responsibility to preserve the same.  I  am associated with institution for 33 years and I found that the  Income Tax Appellate Tribunal, Mumbai starts functioning sharp 10.30  a.m. There was no delay in any of the days. The same tradition is  continued in all the Benches. If any Bench of the Tribunal is not  adhering to the time schedule the members may bring to the notice of  the President. There are ups and down in the life of an individual  and any Institution is also bound to have ups and downs. The Income  Tax Appellate Tribunal also had ups and downs. However, it is worth  appreciating that most of the President&rsquo;s contributed to the growth  of the Institution.<\/p>\n<\/p>\n<p align=\"justify\"> It is worth  appreciating that in the recent years the contribution of the Income  Tax Appellate Tribunal for the development of International Taxation  is recognized in India as well as Internationally. Bar, Tax  Department and Administration of the Tribunal has to work together.  Role of the Bench, Bar and the Department is that the assessee has to  pay the tax what is rightfully due to Government neither less nor  more. It is desired that on 25-1-2011 may be observed as <em><strong>&ldquo;Foundation  Day&rdquo;<\/strong><\/em> of the Income Tax Appellate Tribunal, the representatives of the Bar  from different parts of the country and the Commissioner concerned  may interact with the respective vice-president of Zone or senior  member in-charge and pledge for better justice delivery system. This  healthy precedent may be followed every year. ITAT Bar Association  Mumbai is proposing to discuss various administrative issues and is  proposing to make an appeal to its members to follow the Rules and  Regulations of Income Tax Appellate Tribunal which enable the Income  Tax Appellate Tribunal to function efficiently without waste of  precious time of Court. Let us work together, hand in hand and see  that the Income Tax Appellate Tribunal retains its glory as one of  the finest institution in this country and as a <em><strong>&ldquo;role  model&rdquo;<\/strong><\/em> for other institutions to follow. When we celebrate Platinum Jubilee  (75 years) in the year 2016, we all should feel proud that we are  part of this mother Tribunal. I am very positive that we all will  collectively work and pledge for  Golden Era of the Income Tax  Appellate Tribunal, and  when we celebrate Platinum Jubilee (75  years) we will get much more recognition than what we got when we  celebrated, 25 years, 40 years, 50 years and 60 Years.<\/p>\n<\/p>\n<p align=\"justify\"> If any of the reader  has any objective suggestion for <em><strong>&ldquo;better  law procedure and administration of the ITAT&rdquo;<\/strong><\/em> then they may e-mail their suggestion to manager(@)itatonline.org or aiftp(@)vsnl.com\n <\/p>\n<p>  Jai Hind<\/p>\n<p>  Dr. K. Shivaram<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.itatonline.org\/blog\/wp-content\/uploads\/2008\/12\/ksa_sign.gif\" alt=\"ksa_sign\" title=\"ksa_sign\" width=\"97\" height=\"41\" class=\"alignnone size-full wp-image-57\" \/><br \/>\n  Editor in Chief, AIFTP &#038; President, ITAT Bar Association <\/p>\n<\/p>\n<p>Reproduced with permission from the AIFTP Journal, January 2011 <\/p>\n<div class=\"journal2\">\nSee Also: <strong><a href=\"https:\/\/www.itatonline.org\/blog\/index.php\/all-hail-the-temple-of-justice\/\">All Hail The Temple Of Justice!!<\/a><\/strong> &#038; <strong><a href=\"https:\/\/www.itatonline.org\/blog\/index.php\/goodbye-ntt-hello-itat\/\">Goodbye NTT, Hello ITAT!<\/a><\/strong>\n<\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The  author pays rich tribute to the Tribunal for its exemplary  functioning in the role of dispensing justice. However, this is not  the time for the Tribunal to rest on its laurels, exhorts the author,  and warns that there are several challenges ahead. To meet the challenges, the author has formulated an agenda for the Bar &amp;  the Bench to implement. If implemented in true earnest, the Tribunal  will become the best judicial institution in the Country assures the  author<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/blog\/in-tribunal-we-trust\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[3],"tags":[],"class_list":["post-402","post","type-post","status-publish","format-standard","hentry","category-judiciary"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/blog\/wp-json\/wp\/v2\/posts\/402","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/blog\/wp-json\/wp\/v2\/comments?post=402"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/blog\/wp-json\/wp\/v2\/posts\/402\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/blog\/wp-json\/wp\/v2\/media?parent=402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/blog\/wp-json\/wp\/v2\/categories?post=402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/blog\/wp-json\/wp\/v2\/tags?post=402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}