Full Court Reference, on the occasion of the Farewell of Hon’ble Vice President Shri R.S. Syal, was held on 3rd January 2024 at Pune. The full court reference was presided over by Hon’ble Justice Shri C.V. Bhadang, President Income Tax Appellate Tribunal. Hon’ble Vice President Shri G S Pannu and honourable members of the ITAT from Pune and across the country attended the function.

Hon’ble Justice Shri C.V. Bhadang introduced Hon’ble Vice President Shri R S Syal. Honourable President acknowledged his long and illustrious career. The honourable President welcomed the family members, honourable Members, and members of the Bar departmental representatives.

Shri Sayed Nasir Ali, Chief Commissioner of Income Tax Pune speaking on the occasion praised the calm and quiet approach of Shri R S Syal while conducting the bench.

Shri Keyur Patel CIT– DR, stated that it was indeed a complete learning journey for him since he was appointed to the ITAT, and he appreciated the contribution of Hon’ble Vice President Shri R S Syal.

On behalf of the Pune ITAT Bar Association Mr. Kishor Phadke, Mr. C H Naniwadekar Dr Sunil Pathak Ms. Deepa Khare, Mr. Neelesh Khandelwal shared their experiences and various qualities as an honourable member and as a human being.

Mr. Sharad Shah Treasurer of Pune Bar Association read the address of Dr . K. Shivaram Senior Advocate from Mumbai which reads as under:

Mr Pramod Shingte President Pune Income Tax Tribunal Bar Association has expressed his thoughts  on behalf of the ITAT Bar Association Pune , in the following terms;

“It is with mixed emotions that we gather today. On the one hand, we celebrate the well-deserved retirement of a pillar of tax justice, Shri R. Syal, On the other, we bid farewell to a guiding light, a source of wisdom, and a true stalwart of our legal community.

Hon’ble VP Sir, your journey has been an inspiration. From your early days as a brilliant student, through your practising days to your esteemed career at the Income Tax Appellate Tribunal, your dedication to the law has remained unwavering. You have upheld the highest standards of judicial excellence, earning the respect of not only your peers but also the taxpayers and tax authorities whose lives you have impacted.

Your sharp intellect, meticulous attention to detail, and unwavering sense of fairness have become legends within the halls of the Tribunal. You have tackled the most complex tax disputes with grace and composure, ensuring that every case received the same thoroughness and meticulous analysis, regardless of its magnitude.

But more than just your legal acumen, it is your integrity that has truly defined your career. You have always stood firm against any attempts to influence your judgment, upholding the sanctity of the law with unwavering commitment. Your dedication to due process and your insistence on justice for all have earned you the trust and respect of everyone you have encountered.

Hon’ble VP Sir, you have not only been a judge but also a mentor. You have nurtured countless young professionals, imparting your knowledge and wisdom through your judgements.

Your retirement, although a milestone to be celebrated, leaves a void that will be difficult to fill. However, the legacy you leave behind will continue to inspire us all. Your commitment to justice, your integrity, and your passion for the law will remain engraved in the annals of the Tribunal and our hearts.

So, today, we raise a toast to you, Hon’ble VP Sir We celebrate your achievements, we thank you for your service, and we wish you all the very best in your well-deserved retirement. May your future be filled with joy, laughter, and good health.

As you embark on this new chapter, remember that your contributions to the legal field will continue to bear fruit. You have left an indelible mark on the landscape of tax justice, and your name will forever be synonymous with fairness, integrity, and excellence.”

Rajan Vora’s speech at Farewell Function of Respected Shri R. S. Sayal, Vice President, Pune

We have assembled here today to bid farewell to Respected Vice President Syal Sir, on his retirement.

Today is an important day in his career and Life when he is retiring after 24-25 years in the Tribunal.

It’s bag of mixed feelings, for professionals, feelings of sadness; we will be missing one more Good Member and Vice President of our Mother Institution but on other hand I am sure his family, will feel little relaxed and comfortable; when he will not to be going to Tribunal every day before 9.00 am and carry back burden on his shoulder and office tensions to home.

Today onwards he will be starting his 3rd innings. After your illustrious and unblemished record as “Judge” (Member); who was quick and clear in his thinking, straight forward and not getting bogged down on whether the matter or issue is heavy or complex or who is representing for that matter !!

 Heartiest Congratulations on Successful career in the Tribunal !

 Another specialty of Syal Sir was delivering the decision in 1 or 2 days.  It was very common, when we used to go and appear at Delhi and Pune, before we returned to Mumbai the next day, the order used  to be pronounced.

 We can truly call him “Karma Yogi”, completely focused and dedicated to work.

 My memory goes back to various opportunities which I got to assist the Bench, headed by Syal Sir since 2008.  Sometimes it was on a regular bench or sometimes a Special Bench.  It made no difference for him, whether it was Corporate Tax issue or Transfer pricing issue or international Tax issue;  all were handled with ease, clarity and with the same degree of perfection.

 I remember my early days of appearing before Special Bench where he was on Bench.  It was in 2008 the Special Bench was hearing the matter in case of  Prakash L Shah.  I was in the Court listening to proceedings.  As there was no intervention and as the petitioners counsel was not able to assist the Bench satisfactorily, suddenly from Hon’ble Bench Syal Sir asked me “will you be able to assist the    Bench?”   That was a great opportunity and we could satisfactorily assist Special Bench and the decision  was in favour of the Tax payer laying down certain important principles of Law on whether  forex gain could be treated as profit derived decision.  This was upheld by the Bombay High Court and the Supreme Court.

Another incident I distinctly remember  is when I was assisting Special Bench in 2009 in the case of Topman exports.  Hearing went on for 6 days. On the last day, we asked by Hon’ble bench whether we should submit a note/ our submission? Prompt reply came from Syal Sir, dictation of 5 days is over, only that of last day is pending.

It is truly admirable and testimony that many of the decisions rendered by him were upheld by the High Courts and the Supreme Court.

When I have some doubt on any issue or need guidance/ direction,  I look to some of the decisions delivered by Syal Sir. Some of decisions  of my likings are 

–          Bio Con

–          Reebok

–          Times Guarantee

–          Mahindra and Mahindra

–          Sumit Securities

–          Topman Exports

–          Prakash Shah

–          Sony / LG (*)

–          Sony Ericson (*)

(*) Though LG, Sony, Ericson decisions were against the Tax Payers and reversed by the High Court, still it gives lot of insights.

We are sure, now Sir, you will be able to spare some time for family and also pursue some of your hobbies, which you could not pursue in all these years.

We wish you all the Best for beginning your new phase of life and in career. We also wish you a Happy, Healthy, and Peaceful future!!

Sir we are sure that you will be able to attain many more achievements in your career now as a “Professional”.

We hope you will continue to share your vast experience and in-depth knowledge and guide young professionals (like me), departmental officers as well as new Tribunal members, who are joining now.

ITAT Bar Association Representatives from across the country, former members of the ITAT, and former Departmental Representatives shared their experiences with honourable Vice-President Shri. R.S . Syal such as,

• Extraordinary judge
• Person of few words
• A person of integrity and knowledge
• Gems like Shri R S Syal deserves to be preserved
• Highest height of glory
• Delivered many landmark cases, which are affirmed by the High Court and Apex Court.

Shri G S Pannu, Hon’ble Vice President, Delhi Zone shared his association with Shri R S Syal much before both joined ITAT and after joining the ITAT, he praised the various qualities of Shri R S Syal, Honourable Shri G S Pannu stated that Honourable Shri R.S. Sayl is a role model to the members of the ITAT off the Bench and from the Bench. He wished him a great future life.

The family members of Shri R S Syal described him as a person of full compassion and a complete family man and also shared how much he loved his job and family.

The Honourable Vice President Shri R S Syal addressed the gathering as under:

The Hon’ble President Justice Bhadang Sir, the Hon’ble VPs, respected sisters, brothers, representatives from various bar associations, DRs, ladies and gentlemen. 

A very good morning.

Let me confess at the very outset. God has been very kind to me by bestowing many virtues in life, which I did not deserve. One such virtue given was in the year 1999 when I was thrown in the lap of the Tribunal. Frankly, people like me wander here and there and no one even bothers to look at them. From a non-entity, all of a sudden, I came to be known as an Accountant Member of the tribunal. Honestly, this Institution has given me so much in life,  which no words are adequate to describe.

During the stint of 24-25 years, I had the privilege of working under 11 Presidents. The arm of my Tribunal clock, which started under the presidency of late Sh. T.V. Rajagopala Rao Sir, has done full circle and reached the Hon’ble Justice Sh. Bhadang Sir. I cannot thank each one of them for extending all the co-operation and accommodation during their respective terms. I will be failing in my duty if I do not acknowledge their magnanimity. I am happy to say that the legacy is continuing with full force in the current dispensation. 

My first day on the Bench was with Shri M.K. Chaturvedi Sir, who guided a naïve like me. He continues to be one of my role models.

I have worked with numerous stalwart JMs and AMs. The long list is confined not only to my seniors but also encompasses my batch mates and the later joiners. It is an uphill task for me to name them in any order. I am grateful to each one of them for giving me guidance and cooperation. 

Many good words have been spoken about me by the Bar representatives, DRs and my colleagues. I am humbled by these and grateful to all the speakers from the core of my heart. However, in my opinion, these accolades are unwarranted for a judicial officer, who is supposed to do all that is officially expected of him. I just did what was supposed to be done and this doing is no reason to be applauded. However, the undoubted takeaway is the immense job satisfaction, which I drove home daily. There was never even a single day when I did not love my work.

Turning to appreciating a few orders by some speakers, I say with full conviction that it is all the result of the arguments put in by both sides. I only became a medium to convey your arguments in my words. Nothing more than that. Frankly, my endeavour has always been to decide the cases to the best of my ability without any regard to the amounts involved or the face value of the persons arguing. During such a long period, I committed several mistakes while deciding matters. But it was never intentional.

I am thankful to the Registry for its continued support and cooperation. It has been my good fortune to get good personal staff, including the Sr and Private Secretaries and the MTS throughout my tenure, who are like family. I take this opportunity to express my gratitude to all of them.

I express my gratefulness to the Pune Income Tax Tribunal Bar Association, which made superb arrangements for this full court farewell. I am grateful to the representatives of various Bar associations for attending – physically or virtually – the full court farewell. Before winding up, I once again thank Justice Badang Sir, who came well in advance to ensure that everything moved smoothly. I thank all my colleagues who joined this full-court reference. 

I express gratitude to my family, which gave me full support during all these years. On the top, I thank Almighty, for giving me wisdom, strength and courage to discharge my duties properly.

Thank you very much and Jai Hind.

Full court reference was concluded by a Vote of thanks by Shri Partha Sarathi Chaudhury, Hon’ble Judicial Member ITAT Pune Bench.

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